R 205.4114 Confidential nature of taxpayer records

Rule 14. A person who discloses confidential information in violation of MCL 205.28(1)(e) or 205.28(1)(f), is guilty of a felony punishable by a fine of not more than $5,000, imprisonment for not more than 5 years, or both, together with the costs of prosecution. In addition, if the offense is committed by an employee of the state, the employee shall be dismissed from office or discharged from employment upon conviction.