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Pennsylvania Statutes Title 18 Pa.C.S.A. Crimes and Offenses § 7326. Disclosure of confidential tax information

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Offense defined.--A person commits a misdemeanor of the third degree if he discloses, except to authorized persons for official governmental purposes, any tax information that is:

(1) designated as confidential by a statute or ordinance of a city of the second class; and

(2) obtained by him in conjunction with any declaration, return, audit, hearing or verification required or authorized by statute or ordinance.

(b) Exception.--Subsection (a) shall not apply where disclosure is required by law or by court order.

(c) Definition.--As used in this section, the term “person” includes, but is not limited to, a current or former officer or employee of the Commonwealth or any of its political subdivisions and any other individual who has access to confidential tax information.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 18 Pa.C.S.A. Crimes and Offenses § 7326. Disclosure of confidential tax information - last updated January 01, 2025 | https://codes.findlaw.com/pa/title-18-pacsa-crimes-and-offenses/pa-csa-sect-18-7326/

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