Which,if any,of the following could result in penalties against an income tax return preparer? I.Knowing or reckless disclosure or use of tax information obtained in preparing a return. 
Definitions:
Sutherland's Theory
A criminology theory, also known as Differential Association Theory, which posits that criminal behavior is learned through social interactions with others.
Deterrence Doctrine
A theory that argues that the threat of punishment can prevent people from committing crimes.
Certainty
The level of assurance or confidence that an event will occur or a statement is true.
Swiftness
The quality of moving quickly or the ability to act or respond in a fast manner.
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