Tennessee § 67-1-1709 - Violations — Penalties.

§ 67-1-1709. Violations — Penalties.

It is a Class E felony for any person who has, or had at any time, access to any return or tax information to disclose to any person, except as authorized by law, any such return or tax information. If such offense is committed by any officer or employee of the state or any other officer or employee described in § 67-1-1702(a), the officer or employee shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense. It is a Class E felony for any person to offer any item of material value in exchange for any return or tax information and to receive as a result of such solicitation any such return or tax information. It is a Class E felony for any employee of the department willfully to inspect any return or tax information, except when the employee has a good faith and objectively reasonable basis for believing such inspection is in furtherance of the employee's duties or responsibilities. Acts 1977, ch. 152, § 1; T.C.A., § 67-139; Acts 2000, ch. 982, § 41; 2013, ch. 400, § 2. Amendments. The 2013 amendment inserted “or any other officer or employee described in § 67-1-1702(a) ” in the last sentence of (a). Effective Dates. Acts 2013, ch. 400, § 3. May 6, 2013. Cross-References. Penalty for Class E felony, § 40-35-111 . Attorney General Opinions. Disclosure of Returns and Tax Information to Officials of Local Government. OAG 15-44, 2015 Tenn. AG LEXIS 44 (5/6/15). Cited: Coleman v. Kisber, 338 S.W.3d 895, 2010 Tenn. App. LEXIS 619 (Tenn. Ct. App. Oct. 4, 2010).