TITLE 16 CRIMES AND OFFENSES

Section 11. Offenses Against Public Order and Safety, 16-11-1 through 16-11-224.

ARTICLE 3 INVASIONS OF PRIVACY

16-11-81. Disclosure of information obtained in business of preparing federal or state income tax returns or assisting in preparation.

It shall be unlawful for any person, including an individual, firm, corporation, association, partnership, joint venture, or any employee or agent thereof, to disclose any information obtained in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns unless such disclosure is within any of the following:

1. Consented to in writing by the taxpayer in a separate document;
2. Expressly authorized by state or federal law;
3. Necessary to the preparation of the return;
4. Pursuant to court order; or
5. Transmitted to a computer center for preparation.

(Ga. L. 1972, p. 446, § 1.)