10-1-28.2. Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
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/sd/title-10/chapter-10-1/10-1-28-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All lists of taxpayers, licensees, or applicants compiled by the Department of Revenue are confidential except licensees which were licensed under the provisions of chapter 10-47B , 32-6B , 32-6C , 32-7A , or 32-7B . It is a Class 2 misdemeanor to disclose any such list except to the extent necessary to carry out the official duties of the department.
All lists of taxpayers, licensees, or applicants compiled by the Department of Revenue are confidential except licensees which were licensed under the provisions of chapter 10-47B , 10-50D , 32-6B , 32-6C , 32-7A , or 32-7B . It is a Class 2 misdemeanor to disclose any such list except to the extent necessary to carry out the official duties of the department.