§ 54-10-25 — Divulging of certain secret information prohibited

1. The state auditor and the auditor's employees, including any person employed by the
auditor to perform the examination of any return, report, or other information filed and
in the possession of the tax commissioner which is made confidential by law, may not
divulge the contents of any return, report, or other information examined or any listing
made therefrom by the state auditor or the auditor's employees except when otherwise
directed by judicial order, or as is otherwise provided by law.
2. The state auditor, the auditor's employees, or an agent of the auditor may not divulge
any information relating to a matter forwarded to the attorney general or a state's
attorney for further investigation until the attorney general or state's attorney has made
a determination as to whether there is probable cause to believe a violation of law has
occurred.