§ 270B.18 — CRIMINAL PENALTIES

Minnesota § 270B.18

• Jurisdiction: Minnesota
• Part: TAXATION, SUPERVISION, DATA PRACTICES
• Ch. 270B: TAX DATA, CLASSIFICATION AND DISCLOSURE

Text

Subdivision 1.Unauthorized willful disclosure.
A person willfully making a disclosure not authorized by this chapter is guilty of a gross misdemeanor.

Subd. 2.Unauthorized computer data access.
In addition to the computer crimes provided in sections609.87to609.89, a person who intentionally and without authority attempts to or does penetrate property or a computer program or programs, as defined in section609.87, containing Department of Revenue data, is guilty of a gross misdemeanor.

Subd. 3.Public employee violations.
A willful violation of this chapter by a public employee constitutes just cause for suspension without pay or dismissal of the public employee.

Subd. 4.Unauthorized disclosure.
Any person disclosing any particulars of any tax return, without the written consent of the taxpayer making such return, in violation of the provisions of section270B.131, is guilty of a gross misdemeanor.

Legislative History

1989 c 184 art 1 s 18;1990 c 480 art 1 s 27;1993 c 326 art 4 s 7;1993 c 375 art 9 s 16;2000 c 418 art 1 s 44;2005 c 151 art 2 s 17