Cap. 372 Art. 53Penalty for offences against official secrecy.

Any person who, having or having had any official duty or being or having been employed in the administration of the Income

Tax Acts, has or had access to, possession of or control over any documents, information, returns or assessments, relating to the

Income Tax Acts, or copies thereof, and who, except as provided in article 4, at any time communicates or attempts to communicate any such information or anything contained in such documents, returns, assessments or copies to any person, shall be guilty of an offence and shall on conviction be liable to a fine (multa) of not less than two hundred and thirty-two euro (232) and not more than two thousand and three hundred and twenty-five euro (2,325), or to imprisonment for a period not exceeding six months, or to both such fine (multa) and imprisonment.