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Bill Number: 3357 Ratification Number: 412 Act Number 384 Introducing Body: House Subject: South Carolina Tax Commission: confidentiality provisions
(A384, R412, H3357)
AN ACT TO AMEND SECTION 12-3-260, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO AUTHORITY OF THE SOUTH CAROLINA TAX COMMISSION TO CONTRACT FOR COMPUTER SERVICES WITH OTHER STATE AGENCIES AND THE EXTENSION OF THE CONFIDENTIALITY PROVISIONS TO THE CONTRACTING PARTY, SO AS TO DELETE REFERENCES TO CONTRACTING AUTHORITY AND CLARIFY THE PROTECTION OF THE CONFIDENTIALITY OF COMMISSION DATA.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-3-260 of the 1976 Code is amended to read:
"Section 12-3-260. Any person, firm, or governmental entity and their employees, under contract with the South Carolina Tax Commission, having access to information contained in or produced from any tax return, document, or magnetically stored data may not publish or disclose any part or parts of the data or information resulting from the data except to the Commission, or as authorized by the Commission, or as otherwise provided by law or by an order of a court of competent jurisdiction. This provision does not exempt the Commission from the provisions of the state procurement code.
A person violating the provisions of this section is guilty of a misdemeanor and must be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both. If the person convicted of violating the provisions of this section is an officer or employee of this State, he must be dismissed from office and may not hold any public office in this State for five years after dismissal."
SECTION 2. This act takes effect upon approval by the Governor.