Section 19542.3 Of Article 2. Disclosure Of Information From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 7. >> Article 2.

. Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivision (d) of Section 19504.5, to any person in violation of Section 19504.5 is punishable by imprisonment in a county jail for not more than one year, or in the state prison, at the discretion of the court, by a fine of not more than five thousand dollars ($5,000), or by both that fine and imprisonment, at the discretion of the court, together with the costs of investigation and prosecution.