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The DC Code: § 47-3409 Divulging information obtained from Internal Revenue Service prohibited; penalties.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Mayor or any person having an administrative duty under this chapter to divulge or make known in any manner any information obtained from the Internal Revenue Service in accordance with any provisions of the District of Columbia Revenue Act of 1937, as amended. Any violation of the provisions of this section shall subject the offender to a fine of $300 or imprisonment for 90 days.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-3409. 1973 Ed., § 47-2504. References in Text The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937. DC CODE § 47-3409 Current through December 11, 2012

Credits

(Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 5; May 16, 1938, 52 Stat. 370, ch. 223, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)