856
INTERNAL REVENUE CODE OF 19 54
or another under section 6103(b), to be seen or examined by any person except as provided by law, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution. (3) SHAREHOLDERS.—Any shareholder who pursuant to the provisions of section 6103(c) is allowed to examine the return of any corporation, and who makes known in any manner whatever not provided by law the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any such return, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution. (b) DISCLOSURE
OF OPERATIONS
OF MANUFACTURER
OR P R O -
DUCER.—Any officer or employee of the United States who divulges or makes known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution; and the offender shall be dismissed from office or discharged from employment. (c) CROSS R E F E R E N C E S. — (1) R E T U R N S OF FEDERAL UNEMPLOYMENT T A X. — For special provisions applicable to returns of tax under chapter 23 (relating to Federal Unemployment Tax), see section 6106. (2) P E N A L T I E S FOR DISCLOSURE OF C O N F I D E N T I A L INFORMATION. — For penalties for disclosure of confidential information by any officer or employee of the United States or any department or agency thereof, see 18 U.S.C. 1905. SEC. 7214. OFFENSES BY OFFICERS AND EMPLOYEES OF THE UNITED STATES. (a) UNLAWFUL ACTS OF R E V E N U E OFFICERS OR AGENTS.—Any
officer or employee of the United States acting in connection with any revenue law of the United States— (1) who is guilty of any extortion or willful oppression under color of law; or (2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or (3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or (4) who conspires or colludes with any other person to defraud the United States; or (5) who knowingly makes opportunity for any person to defraud the United States; or (6) who does or omits to do any act with intent to enable any other person to defraud the United States; or (7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement; or (8) who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person § 7213(a)(2)
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