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.

Attorney's Note

Under the Minnesota Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Gross misdemeanorup to 1 yearup to $3,000
Misdemeanorup to 90 daysup to $1,000
For details, see § 609.02

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Terms Used In Minnesota Statutes 270B.18

  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
  • Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44

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.