Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 34 - MISCELLANEOUS PROVISIONS
Section 47-3409 - Divulging information obtained from Internal Revenue Service prohibited; penalties

D.C. Code § 47-3409

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Current through codified legislation effective September 18, 2024
Section 47-3409 - Divulging information obtained from Internal Revenue Service prohibited; penalties

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 not more than the amount set forth in [§ 22-3571.01] or imprisonment for 90 days.

D.C. Code § 47-3409

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; June 11, 2013, D.C. Law 19-317, § 286(z), 60 DCR 2064.

Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.