(b) The commissioner, in his or her discretion, may permit the
appropriate officers of any other state that regulates or taxes cannabis
or the duly authorized representatives of any such officers, to inspect
returns or reports made pursuant to this article, or may furnish to such
other officers, or their duly authorized representatives, a copy of any
such return or report or an abstract of the information therein
contained, or any portion thereof, or may supply any such officers or
such representatives with information relating to the business of a
person making returns or reports hereunder solely for purposes of tax
administration. The commissioner may refuse to supply information
pursuant to this subdivision to the officers of any other state if the
statutes of the state represented by such officers do not grant
substantially similar privileges to the commissioner, but such refusal
shall not be mandatory. Information shall not be supplied to the
officers of any state that regulates or taxes cannabis, or their duly
authorized representatives of any such officers, unless such officer or
other representatives shall agree not to divulge or make known in any
manner the information so supplied, but such officers may transmit such
information to their employees or legal representatives when necessary,
who in turn shall be subject to the same restrictions as those hereby
imposed upon such officer or other representatives.
(c)(1) Any officer or employee of the state who willfully violates the
provisions of subdivision (a) or (b) of this section shall be dismissed
from office and be incapable of holding any public office in this state
for a period of five years thereafter.
(2) For criminal penalties, see article thirty-seven of this chapter.