California · Revenue and Taxation Code - RTC

RTC §50155.5: (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with S

Misdemeanor

What this law says, in plain English

A tax return preparer who knowingly or recklessly discloses client information or uses it for purposes other than return preparation commits a misdemeanor, punishable by up to $1,000 fine and/or one year imprisonment. Disclosure pursuant to consent, subpoena, or court order is exempt.

Read the full statutory text

(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 50109), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return. (2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.

Verify at the official source: California legislative text

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