Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 6924.514. 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:

(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.