Section 26-73-109 - Tax information exchange agreements(a)(1)(A) In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government may enter into exchange of tax information agreements with the:(i) Internal Revenue Service;(ii) Secretary of the Department of Finance and Administration; or(iii) Tax administrator of another state or political subdivision.(B) Any such information exchanged shall be utilized solely for the purpose of enforcing tax laws.(2) In all other matters concerning the release of tax information, including its release to law enforcement agencies, the local government shall be governed by state law in the same manner as is the secretary.(b) Any person who sells or unlawfully divulges to another person or organization any information acquired through the collection of a tax levied under authority of this subchapter is guilty of a Class A misdemeanor and subject to the penalties therefor as defined in the Arkansas Criminal Code.Amended by Act 2019, No. 910,§ 4365, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4364, eff. 7/1/2019.Acts 1977, No. 942, § 9; A.S.A. 1947, § 17-2008.