Income Tax Management Act (Cap. 372), article 53

53. Any person who, having or having had any official duty or being or having been employed in the administration of the Inco me Tax Acts, has or had access to, possession of or control over a ny documents, information, returns or assessments, relating to the Income Tax Acts, or copies there of, and who, except as provided in article 4, at any time communi cates or attempts to communicate any such information or anything contained in such documents, returns, assessments or copies to any person, shall be guilty o f 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 th an two thousand and three hundred and twenty-five euro (2,325), or to imprisonment for a period not ex ceeding six months, or to both such fine ( multa ) and imprisonment. Tax to be payable notwithstanding any proceedings for penalties, etc. Amended by: VIII.2021.11.