Section 6
SEC. 6. No information secured from the statement required in section one hereof shall be published, except in the form of tabulations or summaries having no reference to individuals: Provided, That any court of record by order or subpoena duces tecum may require the presentation of documents or information herein provided for when such documents or information are necessary for the adjudication of the case at issue. Any such officer or employee who shall divulge to any unauthorized person information regarding the business, income, or inheritance of any taxpayer, the secrets, operation, style of work, or apparatus of any manufacturer or producer, or confidential information, knowledge of which was acquired by him in the discharge of his official duties under the provisions of this Act, shall be fined in a sum not exceeding two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both, in the discretion of the Court, except in such instances where the information regarding the business, income, or inheritance of any tax-payer, the secrets, operation, style of work, or apparatus of any manufacturer or producer, or confidential information, constitutes prima facie evidence of the commission of a crime, or constitutes in itself a crime, in which case the obligation to reveal same to any duly constituted investigating body shall exempt the officer or employee from any liability. Nothing contained in this section shall be construed to prevent courts of justice or the Congress or legislative committee to require the production of any statement referred to herein when relevant to the issues or matters, subject of judicial or legislative investigation.