2019 Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270B — Tax Data, Classification And Disclosure
Section 270B.18 — Criminal Penalties.
Subdivision 1. Unauthorized willful disclosure. A person willfully making a disclosure not authorized by this chapter is guilty of a gross misdemeanor.
Subd. 2. Unauthorized computer data access. In addition to the computer crimes provided in sections 609.87 to 609.89, a person who intentionally and without authority attempts to or does penetrate property or a computer program or programs, as defined in section 609.87, containing Department of Revenue data, is guilty of a gross misdemeanor.
Subd. 3. Public employee violations. A willful violation of this chapter by a public employee constitutes just cause for suspension without pay or dismissal of the public employee.
Subd. 4. Unauthorized disclosure. Any person disclosing any particulars of any tax return, without the written consent of the taxpayer making such return, in violation of the provisions of section 270B.131, is guilty of a gross misdemeanor.
History: 1989 c 184 art 1 s 18; 1990 c 480 art 1 s 27; 1993 c 326 art 4 s 7; 1993 c 375 art 9 s 16; 2000 c 418 art 1 s 44; 2005 c 151 art 2 s 17
