A.R.S. § 43-381: Confidentiality of information if returns prepared by person other than taxpayer; violation; classification

A. Except as otherwise provided in section 42-2003 and excluding authorized agents of the department and of the United States internal revenue service, a person who prepares at the request of a taxpayer any report or return required under this title or who receives information from such taxpayer in order to prepare any such report or return shall not disclose to any other person in any manner except by the express permission of the taxpayer any of the information received from such taxpayer.

B. Any disclosure or use of such information other than in preparing such report or return in violation of this section is a class 1 misdemeanor.