Section 328 — Excise Tax Act: Offence re confidential information

Every person who contravenes subsection 295(2), or knowingly contravenes an order made under subsection 295(5.1) is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding twelve months, or to both. Every person to whom confidential information has been provided for a particular purpose under paragraph 295(5)(b), (c), (g), (k), (l), (m) or (n), or who is an official to whom confidential information has been provided for a particular purpose pursuant to paragraph 295(5)(a), (d), (e) or (h), and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding twelve months, or to both. In subsections (1) and (2), official and confidential information have the meanings assigned by subsection 295(1).