New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter I. Franchise and Certain Business Taxes |
Subchapter B. Franchise Tax on Banking Corporations |
Part 21. Returns |
Subpart 21-5. Secrecy Provisions |
Sec. 21-5.3. Penalty for violation of secrecy provisions
Latest version.
- Tax Law, §§ 1467(b), 1825Any person who violates the secrecy provisions is guilty of a misdemeanor. If the offender is an officer or employee of New York State and he willfully violates the secrecy provisions, he must be dismissed from office and may not hold any public office in this State for a period of five years after such dismissal.