§ 7216.
(a)
General rule
Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly—
(1)
discloses any information furnished to him for, or in connection with, the preparation of any such return, or
(2)
uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
(Added [Pub. L. 92–178, title III, § 316(a)], Dec. 10, 1971, [85 Stat. 529]; amended [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 98–369, div. A, title IV, § 412(b)(10)], July 18, 1984, [98 Stat. 792]; [Pub. L. 100–647, title VI, § 6242(b)], Nov. 10, 1988, [102 Stat. 3749]; [Pub. L. 101–239, title VII, § 7739(a)], Dec. 19, 1989, [103 Stat. 2404]; [Pub. L. 116–25, title II, § 2009(b)], July 1, 2019, [133 Stat. 1007].)