(1) The Commissioner of the National Tax Service shall impose and collect an administrative fine not exceeding 20 million won on a person who has offered or divulged taxation information acquired under Article 81-13 (1) to another person, or uses such information for any purpose other than the intended purpose: Provided, That an administrative fine shall not be imposed if a criminal punishment is given under other statutes, such as the Criminal Act, but said imposition shall be revoked if a criminal punishment is given after the imposition of the administrative fine. <Amended on Dec. 21, 2021>
(2) The standards for imposing administrative fines under the main clause of paragraph (1) shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 21, 2021>[This Article Newly Inserted on Dec. 31, 2019]