(1)A person commits an offence if the person discloses protected taxpayer information contrary to section 15(1).
(2)It is a defence for a person charged with an offence under subsection (1) to prove that the person reasonably believed—
(a)that the disclosure was lawful under section 15, or
(b)that the information had already lawfully been made available to the public.
(3)A person who commits an offence under subsection (1) is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both),
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).
(4)This section does not affect the pursuit of any remedy or the taking of any action in relation to a contravention of section 15(1).