An officer, employee, former officer, or former employee of the State, a political subdivision of the State, or a person, governmental entity, or tax compliance organization to which tax information has been disclosed in accordance with § 13-203 of this title who makes a disclosure in violation of Subtitle 2 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2024, c. 728, § 1, eff. July 1, 2024.

Formerly Art. 62A, § 4A; Art. 81, §§ 300, 404.