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information. 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. (5) Solicitation. -It shall be unlawful for any person willfully to offer any item of material value in exchange for any return or return information (as defined in section 6103(b)) and to receive as a result of such solicitation any such return or return information. 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. (6) Shareholders. -It shall be unlawful for any person to whom a return or return information (as defined in section 6103(b)) is disclosed pursuant to the provisions of section 6103(e)(1)(D)(iii) willfully to disclose such return or return information in any manner not provided by law. Any violation of this paragraph shall be a felony punishable by a fine in any amount not to exceed $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.

Following is a copy of IRC Section 7431. Civil damages for unauthorized disclosure of returns and return information: (a) In general. - (1) Inspection or Disclosure by employee of United States. -If any officer or employee of the United States knowingly, or by reason of negligence, discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States. (2) Inspection or Disclosure by a person who is not an employee of United States.-If any person who is not an officer or employee of the United States knowingly, or by reason of negligence, discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against such person in a district court of the United States. (b) Exceptions. -No liability for good faith but erroneous interpretation. -No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of section 6103. (c) Damages. -In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of (1) the greater of- (A) $1,000 for each act of unauthorized disclosure of a return or return information with respect to which such defendant is found liable, or (B) the sum of- (i) the actual damages sustained by the plaintiff as a result of such unauthorized disclosure, plus (ii) in the case of a willful disclosure or a disclosure which is the result of gross negligence, punitive damages, plus (2) the costs of the action. (d) Period for bringing action. -Notwithstanding any other provision of law, an action to enforce any liability created under this section may be brought, without regard to the amount in controversy, at any time within 2 years after the date of discovery by the plaintiff of the unauthorized disclosure. (e) Notification of Unlawful Inspection and Disclosure. – If any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer's return or return information in violation of- (1) paragraph (1) or (2) of Section 7213(a),