
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7213A]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                          Subchapter A--Crimes
 
                       PART I--GENERAL PROVISIONS
 
Sec. 7213A. Unauthorized inspection of returns or return 
        information
        

(a) Prohibitions

               (1) Federal employees and other persons

        It shall be unlawful for--
            (A) any officer or employee of the United States, or
            (B) any person described in section 6103(n) or an officer or 
        employee of any such person,

    willfully to inspect, except as authorized in this title, any return 
    or return information.

                    (2) State and other employees

        It shall be unlawful for any person (not described in paragraph 
    (1)) willfully to inspect, except as authorized in this title, any 
    return or return information acquired by such person or another 
    person under a provision of section 6103 referred to in section 
    7213(a)(2).

(b) Penalty

                           (1) In general

        Any violation of subsection (a) shall be punishable upon 
    conviction by a fine in any amount not exceeding $1,000, or 
    imprisonment of not more than 1 year, or both, together with the 
    costs of prosecution.

                  (2) Federal officers or employees

        An officer or employee of the United States who is convicted of 
    any violation of subsection (a) shall, in addition to any other 
    punishment, be dismissed from office or discharged from employment.

(c) Definitions

    For purposes of this section, the terms ``inspect'', ``return'', and 
``return information'' have the respective meanings given such terms by 
section 6103(b).

(Added Pub. L. 105-35, Sec. 2(a), Aug. 5, 1997, 111 Stat. 1104.)


                             Effective Date

    Section applicable to violations occurring on and after Aug. 5, 
1997, see section 2(c) of Pub. L. 105-35, set out as an Effective Date 
of 1997 Amendment note under section 7213 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6103, 6105, 7431 of this 
title.
