Secrecy

(1) A person shall not use or disclose any information obtained under a tax law other than for the purposes of this Act. 14 CAP. 51 Tax Administration and Procedure (2) A person commits an offence if that person uses or discloses any information obtained under a tax law other than for the purposes of this Act or the administration of any other tax administered by the Director General. (3) Notwithstanding sub-section (1), a person does not commit an offence if the use or disclosure of the information is– (a) with the consent of the person from whom the information is obtained; or (b) for the purpose of legal proceedings arising out of the administration of this Act or other tax law. (4) It shall be lawful to exchange information or documents obtained under this Act with any other Government Department if authorized, in writing, by the Director General. (5) A person who commits an offence under this section is liable on summary conviction to– (a) a fine of not less than five thousand dollars and not exceeding ten thousand dollars; (b) imprisonment for a term not exceeding one year; or (c) to both a fine and term of imprisonment.