N.Y. Comp. Codes R. & Regs. tit. 20, § 6-5.3
Tax Law, § 211(8)
Any violation of the secrecy provision is punishable by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or by both. If the offender is an officer or employee of New York State, he must be dismissed from office and may not hold any office in this State for a period of five years after such dismissal.