HRS § 235-116 — Disclosure of returns unlawful; penalty


§235-116 Disclosure of returns unlawful;
penalty. All tax returns and return information required to be filed under
this chapter shall be confidential, including any copy of any portion of a
federal return that may be attached to a state tax return, or any information
reflected in the copy of the federal return. It shall be unlawful for any
person, or any officer or employee of the State, including the auditor or the
auditor's agent with regard to tax return information obtained pursuant to
section 23-5(a), to make known intentionally information imparted by any income
tax return or estimate made under sections 235-92, 235-94, 235-95, and 235-97
or wilfully to permit any income tax return or estimate so made or copy thereof
to be seen or examined by any person other than the taxpayer or the taxpayer's authorized
agent, persons duly authorized by the State in connection with their official
duties, the Multistate Tax Commission or the authorized representative thereof,
except as otherwise provided by law. Any offense against the foregoing
provisions shall be punishable as a class C felony.