Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7213&num=0&edition=prelim
Timestamp: 2019-04-25 00:38:57+00:00

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It shall be unlawful for any person (not described in paragraph (1)) willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)) acquired by him or another person under subsection (d), (i)(1)(C), (3)(B)(i), or (7)(A)(ii), (k)(10), (l)(6), (7), (8), (9), (10), (12), (15), (16), (19), (20), or (21) or (m)(2), (4), (5), (6), or (7) of section 6103 or under section 6104(c). Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
2016-Subsec. (a)(2). Pub. L. 114–184 substituted "(i)(1)(C), (3)(B)(i)," for "(i)(3)(B)(i)".
2013-Subsec. (a)(2). Pub. L. 112–240 inserted "(k)(10)," before "(l)(6),".
2010-Subsec. (a)(2). Pub. L. 111–148 substituted "(20), or (21)" for "or (20)".
2006-Subsec. (a)(2). Pub. L. 109–280, which directed insertion of "or under section 6104(c)" after "6103" in subsec. (a)(2) of section 7213, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7213 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
2003-Subsec. (a)(2). Pub. L. 108–173, §811(c)(2)(C), substituted "(19), or (20)" for "or (19)".
2002-Subsec. (a)(2). Pub. L. 107–134 substituted "(i)(3)(B)(i) or (7)(A)(ii)," for "(i)(3)(B)(i),".
1998-Subsecs. (d), (e). Pub. L. 105–206 added subsec. (d) and redesignated former subsec. (d) as (e).
1997-Subsec. (a)(2). Pub. L. 105–35 inserted "(5)," after "(m)(2), (4),".
1996-Subsec. (a)(2). Pub. L. 104–168 substituted "(12), or (15)" for "or (12)".
1990-Subsec. (a)(2). Pub. L. 101–508 substituted "(6), or (7)" for "or (6)".
1989-Subsec. (a)(2). Pub. L. 101–239 substituted "(10), or (12)" for "or (10)".
1988-Subsec. (a)(2). Pub. L. 100–647 substituted "(m)(2), (4), or (6)" for "(m)(2) or (4)".
1984-Subsec. (a)(2). Pub. L. 98–378 substituted "(10), or (11)" for "or (10)".
1982-Subsec. (a)(2). Pub. L. 97–365 substituted "(m)(2) or (4)" for "(m)(4)".
1980-Subsec. (a)(2). Pub. L. 96–611, §11(a)(4)(A), substituted "(l)(6), (7), or (8)" for "(l)(6) or (7)".
1978-Subsec. (a)(1). Pub. L. 95–600, §701(bb)(6)(A), inserted "willfully" before "to disclose".
1976-Subsec. (a). Pub. L. 94–455, §1202(d), added pars. (3) and (4), redesignated former par. (3) as (5), and in pars. (1), (2), and (5) raised from a misdemeanor to a felony any criminal violation of the disclosure rules, increased from $1,000 to $5,000 and from one year imprisonment to five years imprisonment the maximum criminal penalties for an unauthorized disclosure of a return or return information, extended the criminal penalties to apply to unauthorized disclosures of any return or return information and not merely income returns and other financial information appearing on income returns, and extended the criminal penalties to apply to former Federal and State officers and to officers and employees of contractors having access to returns and return information in connection with the processing, storage, transmission, and reproduction of such returns and return information, and the programming, maintenance, etc., of equipment.
1960-Subsecs. (d), (e). Pub. L. 86–778 added subsec. (d) and redesignated former subsec. (d) as (e).
1958-Subsecs. (c), (d). Pub. L. 85–866 added subsec. (c) and redesignated former subsec. (c) as (d).
Amendment by Pub. L. 114–184 applicable to disclosures made after June 30, 2016, see section 2(c) of Pub. L. 114–184, set out as a note under section 6103 of this title.
Pub. L. 105–35, §2(c), Aug. 5, 1997, 111 Stat. 1105 , provided that: "The amendments made by this section [enacting section 7213A of this title and amending this section] shall apply to violations occurring on and after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 96–611, §11(a)(4)(B), Dec. 28, 1980, 94 Stat. 3574 , provided that: "The amendment made by subparagraph (A) [amending this section] shall take effect on December 5, 1980."

References: §811
 §11
 §701
 §1202
 §2
 §11