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.
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
Structure Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270B — Tax Data, Classification And Disclosure
Section 270B.01 — Definitions.
Section 270B.02 — Classification Of Data.
Section 270B.03 — Disclosure To Data Subject.
Section 270B.04 — Statistical Studies.
Section 270B.05 — Disclosure In Tax Proceeding.
Section 270B.06 — Disclosure In Investigation.
Section 270B.07 — License Clearance.
Section 270B.08 — Sales Tax Permits.
Section 270B.081 — Sales Tax Exemption Certificates.
Section 270B.085 — Disclosures In Collection Actions.
Section 270B.09 — Contracts With The State Or Political Subdivision; Setoff.
Section 270B.10 — Information In Public Record.
Section 270B.11 — Disclosure To Locate Taxpayers Owed Refund.
Section 270B.12 — Disclosure To State, Federal, And County Authorities.
Section 270B.13 — Vendors Hired For Tax Administration Purposes.
Section 270B.131 — Disclosure Of Contents Of Tax Returns.
Section 270B.14 — Disclosure For Purposes Other Than Tax Administration.
Section 270B.15 — Disclosure To Legislative Auditor And State Auditor.
Section 270B.16 — Discovery Of Revenue Data.
Section 270B.161 — Data And Information On Mine Value Of Ore.
Section 270B.162 — Disclosure; Minimum Wage Study.