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West Virginia Income Maintenance Manual Chapter 6

West Virginia Income Maintenance Manual Page 30 Chapter 6 Data Exchanges

(i) the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure, plus (ii) in the case of a willful inspection or disclosure or an inspection or disclosure which is the result of gross negligence, punitive damages, plus (2) the cost 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 inspection or 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), (2) section 7213A (a), or (3) subparagraph (B) of section 1030(a)(2) of Title 18, United States Code, the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure. (f) Definitions For purposes of this section, the terms “inspect”, “inspection”, “return” and “return information” have the respective meanings given such terms by section 6103 (b). (g) Extension to information obtained under section 3406 For purposes of this section – (1) any information obtained under section 3406 (including information with respect to any payee certification failure under subsection (d) thereof) shall be treated as return information, and (2) any inspection or use of such information other than for purposes of meeting any requirement under section 3406 or (subject to the safeguards set forth in section 6103) for purposes permitted under section 6103 shall be treated as a violation of section 6103.