                                 CODE OF VIRGINIA

PERSON PREPARING TAX RETURN FOR ANOTHER NOT TO DISCLOSE INFORMATION WITHOUT
CONSENT (§ 58.1-4)

No person, firm or corporation who undertakes the preparation of (i) any tax
return required pursuant to this title or (ii) a federal income or an estate tax
return required pursuant to federal law, for or without compensation, shall
sell, dispose of or otherwise disclose, for the purpose of solicitation by mail
or otherwise, the name or address of the person for whom such return is
prepared, or disclose, for the purpose of solicitation by mail or otherwise, any
information given by the person in the preparation of such return, without the
written consent of the person requesting the preparation of such return.
Violators of this section shall be guilty of a Class 2 misdemeanor, and each
such disclosure shall constitute a separate offense.

HISTORY: Code 1950, §§ 58-27.4, 58-428; 1971, Ex. Sess., c. 195; 1984, c. 675.