R.I. Gen. Laws § 44-14-23 — Information confidential — Types of disclosure authorized

It shall be unlawful for any state official or employee to divulge or to make known
to any person in any manner not provided by law the amount or source of income, profits,
losses, expenditures, or any particular set forth or disclosed in any return, or to
permit any return or copy or any book containing any abstract or particulars to be
seen or examined by any person except as provided by law, and it shall be unlawful
for any person to print or publish, in any manner not provided by law, any return
or any part or source of income, profits, losses, or expenditures appearing in any
return. Any offense against the foregoing provision shall be punished by a fine not
exceeding one thousand dollars ($1,000), or by imprisonment not exceeding one year,
or both, at the discretion of the court. If the offender is an officer or employee
of the state of Rhode Island, he or she may be dismissed from office or discharged
from employment; provided, that the tax administrator may authorize the examination
of the return by tax officials regularly in the employ of another state or of the
federal government if a reciprocal arrangement exists. It shall be lawful for the
tax administrator to publish the names of those banking institutions the shares of
stock of which shall be exempt from taxation under § 44-14-17.