SEC. 7213. UNAUTHORIZED

DISCLOSURE OF INFORMATION.

(a) RETURNSAND RETURN INFORMA TION.—

(1) * * *

(2) STATEAND OTHER EMPLOYEES.—It shall be unlawful for any person (not described in paragraph (1)) willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)) acquired by him or another person under subsection (d), (i)(3)(B)(i), (l)(6), (7), (8), (9), (10), (12), or (15) or (m)(2), (4), (5), (6), or (7) of section 6103. Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.

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SEC. 7213A. UNAUTHORIZED

INSPECTION OF RETURNS OR RETURN INFORMATION.

(a) PROHIBITIONS .—

(1) FEDERAL EMPLOYEES AND OTHER

PERSONS.—It shall be unlawful for—

D I S C L O S U R E B Y E M P L O Y E E O F UN I T E D STATES .— If any officer or employee of

(A) any officer or employee of the United States, or

(B) any person described in section 6103(n) or an officer or em - ployee of any such person, willfully to inspect, except as authorized in this title, any return or return informa - tion.

the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States.

(2) [ DI S C L O S U R E ] IN S P E C T I O N O R

(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 a c q u i red 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 EMPLOY -

DISCLOSURE BY A PERSON WHO IS NOT AN

E M P L O Y E E O F UN I T E D STAT E S .— If any person who is not an officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against such person in a district court of the United States.

[ (b) N O LIABILITY FOR GOOD FAITH BUT

ERRONEOUS INTERPRETATION.—No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of section 6103. ]

(b) EX C E P T I O N S. —No liability shall arise under this section with respect to any inspection or disclosure—

(1) which results from a good faith, but erroneous, interpretation of section 6103, or

(2) which is requested by the tax - payer. (c) DA M A G E S. — In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of—

(1) the greater of—

E E S. — An officer or employee of the United States who is convicted of any violation of subsection (a) shall, in ad - dition to any other punishment, be dis - missed from office or discharged from employment. (c) DEFINITIONS.—For purposes of this section, the terms “inspect”, “re t u r n ”, and “return information” have the re - spective meanings given such terms by section 6103(b).

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CHAPTER 76—JUDICIALPRO-

CEEDINGS

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Subchapter B—Proceedings by Tax-

payers and Third Parties

Sec. 7421. Prohibition of suits to restrain assessment

or collection.

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Sec. 7431. Civil damages for unauthorized i n s p e c t i o n

or disclosure of returns and return information.

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