Section 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: (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.1965, Dec. 31, P.L. 1257, § 514, added 2008, July 2, P.L. 197, No. 32, § 23, imd. effective.