Colorado Revised Statutes Title 39. Taxation § 39-1-116. Penalty for divulging confidential information

Except when pursuant to an order of any court of competent jurisdiction or as otherwise provided by law, any person who divulges or makes known in any way the contents of any private document, as specified in section 39-4-103, 39-5-120, or 39-7-101(4), to any person not authorized to have access to such documents commits a petty offense.