PART 3Information
Offence of wrongful disclosure
19Wrongful disclosure of protected taxpayer information
1
A person commits an offence if the person discloses protected taxpayer information contrary to section 15(1).
2
It is a defence for a person charged with an offence under subsection (1) to prove that the person reasonably believed—
a
that the disclosure was lawful under section 15, or
b
that the information had already lawfully been made available to the public.
3
A person who commits an offence under subsection (1) is liable—
a
on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both),
b
on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).
4
This section does not affect the pursuit of any remedy or the taking of any action in relation to a contravention of section 15(1).