{"data":{"id":"us-az/a.r.s.-42-1105.03","jurisdiction":"us-az","citation":"A.R.S. § 42-1105.03","heading":"Unauthorized disclosure; violation; classification","body":"A return preparer, electronic return preparer or electronic return transmitter is guilty of a class 3 misdemeanor if the preparer or transmitter knowingly or recklessly discloses information related to a return, statement or other document to another person who is not authorized to receive that information under this title or title 43.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/01105-03.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"7a3d36c99f36f9bf0773a4ed0908dd58131ab6a548782f22636ee4f0e16b933e","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-1105.02","next":"us-az/a.r.s.-42-11051"},"notice":"GroundRules: Original legal text. Not legal advice."}