§ 5902. Persons preparing returns
A person shall be fined not more than $1,000.00 or imprisoned for not more than one year, or both, if he or she receives any information furnished by a taxpayer to enable such person to prepare or have prepared for such taxpayer a return of the tax imposed by this chapter or a declaration of estimated tax required by this chapter and he or she:
(1) uses any such information for any purpose other than the preparation of the return or declaration, or makes any such information available to any other person for any such purpose, unless a valid consent, as described in section 5901 of this title, to so use such information, or to so make such information available has been obtained; or
(2) uses any such information, or makes any such information available, for a purpose not specified in such valid consent. (Added 1971, No. 251 (Adj. Sess.), § 2, eff. July 1, 1972.)