{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19542.3","citation":"Rev. & Tax. Code, § 19542.3","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 7. Administration of Tax [19501. - 19592.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-7"},{"name":"ARTICLE 2. Disclosure of Information [19542. - 19572.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-7/article-2"}],"history":"Amended by Stats. 2006, Ch. 347, Sec. 18.   Effective January 1, 2007.","effective":"2007-01-01","html":"<p>Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivision (d) of Section <a href=\"/rtc/19504.5\">19504.5</a>, to any person in violation of Section <a href=\"/rtc/19504.5\">19504.5</a> is punishable by imprisonment in a county jail for not more than one year, or in the state prison, at the discretion of the court, by a fine of not more than five thousand dollars ($5,000), or by both that fine and imprisonment, at the discretion of the court, together with the costs of investigation and prosecution.</p>","text":"Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivision (d) of Section 19504.5, to any person in violation of Section 19504.5 is punishable by imprisonment in a county jail for not more than one year, or in the state prison, at the discretion of the court, by a fine of not more than five thousand dollars ($5,000), or by both that fine and imprisonment, at the discretion of the court, together with the costs of investigation and prosecution.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disclosure-of-information-19542-3","source":"California Legislative Information bulk export (pubinfo)"}