Penalty for disclosure. Except as authorized by the United States Internal Revenue Code of 1954, it is unlawful for the state tax commissioner or any of the commissioner's employees or legal representatives to disclose to any person any return or return information opened to inspection by or disclosed by the United States secretary of the treasury pursuant to section 6103 of the United States Internal Revenue Code of 1954 [26 U.S.C. 6103] to the state tax commissioner or any of the commissioner's employees or legal representatives for the administration of the tax laws administered by the state tax commissioner. For the purposes of this section, the terms "return" and "return information" have the same meanings as are provided in section 6103 of the United States Internal Revenue Code of 1954 [26 U.S.C. 6103], and "state tax commissioner" and "any of the commissioner's employees or legal representatives" include a former state tax commissioner and a former employee or legal representative of the state tax commissioner. Any person who violates this section is guilty of a class C felony as provided in section 12.1-13-01.
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