Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 62C, § 74

No person engaged in the business of preparing tax returns shall disclose any information obtained in the conduct of such business, unless such disclosure is consented to in writing by the taxpayer in a separate document, or is expressly authorized by state or federal law, or is necessary to the preparation of the return, or is made pursuant to court order.

For the purposes of this section, a person is engaged in the business of preparing tax returns if he advertises, or gives publicity to the effect that he prepares or assists others in the preparation of tax returns, or if he prepares or assists others in the preparation of tax returns for compensation.

Whoever violates the provisions of this section shall be punished by a fine of not more than five hundred dollars or by imprisonment in jail for not more than six months, or both.