{"data":{"id":"us-pa/18-pa.c.s.-7326","jurisdiction":"us-pa","citation":"18 Pa.C.S. § 7326","heading":"Disclosure of confidential tax information.","body":"(a) Offense defined.--A person commits a misdemeanor of the third degree if he discloses, except to authorized persons for official governmental purposes, any tax information that is:\n(1) designated as confidential by a statute or ordinance of a city of the second class; and\n(2) obtained by him in conjunction with any declaration, return, audit, hearing or verification required or authorized by statute or ordinance.\n(b) Exception.--Subsection (a) shall not apply where disclosure is required by law or by court order.\n(c) Definition.--As used in this section, the term \"person\" includes, but is not limited to, a current or former officer or employee of the Commonwealth or any of its political subdivisions and any other individual who has access to confidential tax information.","path":["Title 18 - CRIMES AND OFFENSES","PART II DEFINITION OF SPECIFIC OFFENSES","ARTICLE G MISCELLANEOUS OFFENSES","CHAPTER 73 TRADE AND COMMERCE","SUBCHAPTER A DEFINITION OF OFFENSES GENERALLY"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=18\u0026div=0\u0026chpt=73\u0026sctn=26\u0026subsctn=0","current_through":"2026-08-31 (Statute Update stamp, 18 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:28Z","sha256":"72306fdc805c7429a71fa9bd8b0bdda6babee3f9810c19420625e5bc264dd4b0","source_id":"us-pa","stale":false,"prev":"us-pa/18-pa.c.s.-7325","next":"us-pa/18-pa.c.s.-7327"},"notice":"GroundRules: Original legal text. Not legal advice."}