s 45 Obligation of secrecy
45.—(1) No person who has access to any statement, accounts, record, correspondence, document, information or any other material obtained pursuant to the provisions of this Act or any regulations made under this Act may disclose such statement, accounts, record, correspondence, document, information or other material to any other person unless such disclosure is —(a) authorised by the Minister; or (b) made for the purposes of this Act. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding one year or to both.