§ 5.238. Criminal and civil penalties.
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/us/cfr/t24/s§ 5.238·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Persons who violate the provisions of 42 U.S.C. 3544 or 26 U.S.C. 6103(l)(7) with respect to the use and disclosure of income information may be subject to civil or criminal penalties under 42 U.S.C. 3544(c)(3), 26 U.S.C. 7213(a), or 18 U.S.C. 1905.
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