Section 514. Confidentiality.
(a) General rule.--Any information gained by a tax officer or any employee or agent of a tax officer or of the tax collection committee as a result of any declarations, returns, investigations, hearings or verifications shall be confidential tax information.
(b) Prohibited conduct.--It shall be unlawful, except for official purposes or as provided by law, for the Commonwealth, any political subdivision, tax collection committee member, tax officer or employee or agent of a tax officer or tax collection committee to do any of the following:
(1) Divulge or make known confidential tax information.
(2) Permit confidential tax information or a book containing an abstract or particulars of the abstract to be seen or examined by any person.
(3) Print, publish or otherwise make known any confidential tax information.
(c) Penalties.--A person who violates subsection (b) commits a misdemeanor of the third degree and shall, upon conviction, be sentenced to pay a fine of not more than $2,500 or to imprisonment for not more than one year, or both. If the offender is a member of the tax collection committee, the member shall be removed from the tax collection committee. If the offender is an employee of a tax collection committee or a political subdivision, the employee shall be discharged from employment. The offender shall pay the costs of prosecution.
(514 added July 2, 2008, P.L.197, No.32)