(1) A person that provides or divulges taxation data to other persons or use them for any other purposes in violation of Article 264-8 (1) or (3) shall be punished by an imprisonment for not more than three years or by a fine not exceeding 10 million won.
(2) The imprisonment with labor and a fine under paragraph (1) may be imposed concurrently.[This Article Newly Inserted on Aug. 13, 2013]