It shall be 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 of these set forth or disclosed in any return, permit application or other record required under this chapter, or to permit any return, permit application, or other record required by this chapter or copy of a record, or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. Any offense against this provision shall be punished 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.