(a) Except as otherwise provided by law, any person who is engaged in the business
of preparing, or providing services in connection with the preparation of, returns
under Chapter 5 (commencing with Section 6451), or any person who for compensation prepares any such return for any other person,
and who knowingly or recklessly does either of the following, shall be guilty of a
misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand
dollars ($1,000) or imprisoned no more than one year, or both, together with the costs
(1) Discloses any information furnished to him or her for, or in connection with,
the preparation of the return.
(2) Uses that information for any purpose other than to prepare, or assist in preparing,
(b) Subdivision (a) shall not apply to disclosure of information if that disclosure
is made pursuant to the person's consent or pursuant to a subpoena, court order, or
other compulsory legal process.
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