Arizona Laws 11-505. Disclosure of confidential information; violation; classification; definition
A. A person, including a former employee or agent of the treasurer, who has received confidential information while an employee or agent of the treasurer shall not disclose that information except as provided in subsection B of this section.
Attorney's Note
Under the Arizona Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 6 felony | up to 1 1/2 years | up to $150,000 |
Terms Used In Arizona Laws 11-505
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality or any other legal or commercial entity. See Arizona Laws 11-487.01
- Property: includes both real and personal property. See Arizona Laws 1-215
- Subpoena: A command to a witness to appear and give testimony.
- Writing: includes printing. See Arizona Laws 1-215
B. Confidential information relating to a taxpayer may be disclosed:
1. To the taxpayer, its successor in interest or a designee of the taxpayer who is authorized in writing by the taxpayer. A principal corporate officer of a parent corporation may execute a written authorization for a controlled subsidiary.
2. To the taxpayer’s title company duly licensed with the department of insurance and financial institutions.
3. Pursuant to a lawful court order or a subpoena that is issued by a law enforcement agency pursuant to a criminal investigation.
4. To the auditor general pursuant to an official audit and a written request specifying the information to be disclosed.
C. A knowing disclosure of confidential information in violation of this section is a class 6 felony.
D. For the purposes of this section, "confidential information" includes the following information whether it concerns individual taxpayers or is aggregate information for specifically identified taxpayers:
1. Images of checks received in payment of any ad valorem property tax.
2. Signatures, bank account numbers and bank routing numbers contained on checks received in payment of any ad valorem property tax.