(a)  It is unlawful for any state official or employee to divulge or to make known to any person in any manner not provided by law the amount or source of income, profits, losses, expenditures, or any particular set forth or disclosed in any return, or to permit any return or copy or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. It is unlawful for any person to print or publish in any manner not provided by law any return or any part or source of income, profits, losses, or expenditures appearing in any return.

(b)  Any offense against this provision is punishable by a fine not exceeding one thousand dollars ($1,000) or by imprisonment not exceeding one year, or both, at the discretion of the court. If the offender is an officer or employee of the state of Rhode Island, he or she may be dismissed from office or discharged from employment; provided, that the tax administrator may authorize examination of the return by the tax officials regularly in the employ of another state or of the federal government if a reciprocal arrangement exists.