2012 Pennsylvania Consolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 84 - General Provisions
Section 8437 - Confidentiality of tax information

§ 8437.  Confidentiality of tax information.

Any information gained by a local taxing authority as a result of any audit, return, report, investigation, hearing or verification shall be confidential tax information. It shall be unlawful, except for official purposes or as provided by law, for any local taxing authority to:

(1)  Divulge or make known in any manner any confidential information gained in any return, investigation, hearing or verification to any person.

(2)  Permit confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person.

(3)  Print, publish or make known in any manner any confidential tax information.

An offense under this section is a misdemeanor of the third degree, and, upon conviction thereof, a fine of not more than $2,500 and costs, or a term of imprisonment for not more than one year, or both, may be imposed. If the offender is an officer or employee of the local taxing authority, the officer or employee shall be dismissed from office or discharged from employment.

Disclaimer: These codes may not be the most recent version. Pennsylvania may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.