Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
270B.18 CRIMINAL PENALTIES.
Subdivision 1. Unauthorized willful disclosure. A person willfully making a disclosure not
authorized by this chapter is guilty of a gross misdemeanor.
Subd. 2. Unauthorized computer data access. In addition to the computer crimes provided
in sections 609.87 to 609.89, a person who intentionally and without authority attempts to or does
penetrate property or a computer program or programs, as defined in section 609.87, containing
Department of Revenue data, is guilty of a gross misdemeanor.
Subd. 3. Public employee violations. A willful violation of this chapter by a public
employee constitutes just cause for suspension without pay or dismissal of the public employee.
Subd. 4. Unauthorized disclosure. Any person disclosing any particulars of any tax return,
without the written consent of the taxpayer making such return, in violation of the provisions of
section 270B.131, is guilty of a gross misdemeanor.
History: 1989 c 184 art 1 s 18; 1990 c 480 art 1 s 27; 1993 c 326 art 4 s 7; 1993 c 375 art 9
s 16; 2000 c 418 art 1 s 44; 2005 c 151 art 2 s 17
Subdivision 1. Unauthorized willful disclosure. A person willfully making a disclosure not
authorized by this chapter is guilty of a gross misdemeanor.
Subd. 2. Unauthorized computer data access. In addition to the computer crimes provided
in sections 609.87 to 609.89, a person who intentionally and without authority attempts to or does
penetrate property or a computer program or programs, as defined in section 609.87, containing
Department of Revenue data, is guilty of a gross misdemeanor.
Subd. 3. Public employee violations. A willful violation of this chapter by a public
employee constitutes just cause for suspension without pay or dismissal of the public employee.
Subd. 4. Unauthorized disclosure. Any person disclosing any particulars of any tax return,
without the written consent of the taxpayer making such return, in violation of the provisions of
section 270B.131, is guilty of a gross misdemeanor.
History: 1989 c 184 art 1 s 18; 1990 c 480 art 1 s 27; 1993 c 326 art 4 s 7; 1993 c 375 art 9
s 16; 2000 c 418 art 1 s 44; 2005 c 151 art 2 s 17
Official Publication of the State of Minnesota
Revisor of Statutes