9 0 STAT. 1686
PUBLIC LAW 94-455—OCT. 4, 1976 " (c) ANONTMOUS FOR M. — N o publication or other disclosure of statistics o r other information required o r authorized by subsection (a) o r special statistical study authorized by subsection ^b) shall i n any manner permit the statistics, study, o r any information so published, furnished, or otherwise disclosed to be associated with, o r otherwise identify, directly o r indirectly, a particular tax p a y e r. " (c) INSPECTION OF CERTAIN RECORDS BY LOCAL OFFICERS. —
26 USC 4102.
Regulations.
(1) IN GENERAL.—Section 4102 (relating to inspection of records, returns, etc., by local officers) is amended to read as follows:
- SEC. 4102. INSPECTION OF RECORDS BY LOCAL OFFICERS.
" Under regulations prescribed by the Secretary, records required to be kept with respect to taxes under this part shall be open to inspection by such officers of a State, o r a political subdivision of any such State, as shall be charged w i t h the enforcement o r collection of any tax on gasoline o r lubricating oils." (2) CONFORMING AMENDMENT.—The table of sections for subpart B of part III of chapter 32 is amended by striking out the item relating to section 4102 and inserting i n lieu thereof the following: "Sec. 4102. Inspection of records by local officers." (d)
26 USC 7213.
Section 7213 (relating to unauthorized disclosure of information) is amended by striking o u t subsection (c), redesignating subsections (d) and (e) as (c) and (d), respectively, and by amending subsection (a) to read as follows: "(a)
Ante, p. 1681. Ante, p. 1668.
P E N A L T Y FOR UNAUTHORIZED DISCLOSURE OF INFORMATION. —
R E T U R N S AND R E T U R N INFORMATION. — " (1) FEDERAL EMPLOYEES AND OTHER PERSONS.—It shall
be
unlawful for any officer o r employee of the United States or any person described in section 6103(n) (or a n officer or employee of any such person), o r any former officer o r employee, to disclose to any person, except as authorized i n this title, any r e t u r n o r r e t u r n information (as defined in section 6 1 0 3 (b)). Any violation of this paragraph shall be a felony punishable upon conviction by a fine in any amount not exceeding $5,000, o r imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense i s committed by any officer o r employee of the United States, h e shall, i n addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense. "(2)
STATE AND OTHER EMPLOYEES.—It shall be unlawful
for
any officer, employee, o r agent, o r former officer, employee, o r agent, of any State ( a s defined i n section 6 1 0 3 (b)(5)) o r any local child support enforcement agency to disclose to any person, except as authorized in this title, any return or r e t u r n information (as defined i n section 6103(b)) acquired by h i m o r another person under section 6103(d) or (1)(6). Any violation of t h i s paragraph shall be a felony punishable by a fine i n any amount not exceeding $5,000, o r imprisonment of not more than 5 years, or both, together with the costs of prosecution. " (3) OTHER PERSONS.—It shall be unlawful for a n v person to whom any r e t u r n o r r e t u r n information ( a s defined i n section 6103(b)) is disclosed in a manner unauthorized by this title to thereafter p r i n t or publish i n any m a n n e r not provided by law any such r e t u r n or return information. Any violation of this paragraph shall be a felony punishable by a fine i n any amount
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