N.Y. Tax Law § 3038: Civil damages for unauthorized disclosure of returns and return information

§ 3038. Civil damages for unauthorized disclosure of returns and

return information. (a) General. (1) Disclosure by employee of the

state. If any officer or employee of the state of New York knowingly,

or by reason of negligence, discloses any return or report, any

particulars set forth or disclosed in any return or report, or any other

information with respect to a taxpayer in violation of any provision

listed in section eighteen hundred twenty-five of this chapter, such

taxpayer may bring a civil action for damages against the state in the

court of claims.

(2) Disclosure by a person who is not an employee of the state. If a

person who is not an officer or employee of the state knowingly, or by

reason of negligence, discloses any return or report, any particulars

set forth or disclosed in any return or report, or any other information

with respect to a taxpayer in violation of any provision listed in

section eighteen hundred twenty-five of this chapter, such taxpayer may

bring a civil action for damages against such person.

(b) No 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 any of

the provisions listed in section eighteen hundred twenty-five of this

chapter.

(c) Damages. In any action brought under subdivision (a) of this

section, upon a finding of a 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 (A) one thousand dollars for each act of

unauthorized disclosure with respect to which such defendant is found

liable, or (B) the sum of (i) the actual damages sustained by the

plaintiff as a result of such unauthorized disclosure, plus (ii) in the

case of a willful disclosure or a disclosure which is the result of

gross negligence, punitive damages, plus (2) the costs of the action.