(A) It is a misdemeanor for any person, including an individual, firm, corporation, association, partnership, joint venture, or any employee or agent thereof, to disclose, or to convey a list of names prepared on the basis of any information obtained in the business of preparing federal or state income tax returns, or assisting taxpayers in preparing those returns, including the disclosure or conveyance of information between separate departments of the same firm, corporation, association, partner ship, or joint venture, unless the disclosure or conveyance is within any of the following:
(1) Consented to in writing by the taxpayer in a separate document;
(2) Expressly authorized by state or federal law;
(3) Necessary to the preparation of the return;
(4) Pursuant to court order.
(B) For the purposes of this section, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing those returns if he does either of the following:
(1) Advertises, or gives publicity to the effect that he prepares or assists others in the preparation of federal income tax returns;
(2) Prepares or assists others in the preparation of state or federal income tax returns for compensation.
(C) Contacting a taxpayer to obtain his written consent to disclosure does not constitute a violation of this section.
(ILCS 815 535/1, 2, 3) Penalty, see § 130.99