Unlawful Divulgence of Amnesty Tax Declaration.
Section 9
SEC. 9. Unlawful Divulgence of Amnesty Tax Declaration. – It shall be unlawful for any person having knowledge of such statement/payment to disclose any information relative hereto and violation hereof shall subject the offender to imprisonment of not more than five (5) years and/or a fine of not more than Five thousand pesos (P 5,000). Any officer or employee of the Bureau of Internal Revenue or any government entity who inquires, questions or attempts to inquire into the tax amnesty declaration filed by any taxpayer pursuant to this Act shall be guilty of grave misconduct for which he may summarily be dismissed from the service.