159D. (1) A person commits an offence if the person—

 

(a) knowingly and without lawful authority, by any means gains access to or attempts to gain access to any tax computerized system; or

 

(b) having lawful access to any tax computerized system, knowingly uses or discloses information obtained from such system for a purpose which is not authorized; or

 

(c) knowing that he is not authorized to do so, receives information obtained from any tax computerized system, and uses, discloses, publishes, or otherwise disseminates such information.

 

(2) A person who commits an offence under subsection (1) shall be liable, on conviction –

 

(a) in the case of an individual, to a fine not exceeding four hundred thousand shillings, or to imprisonment for a term not exceeding two years, or to both; or

 

(b) in the case of a body corporate, to a fine not exceeding one million shillings.