Mich. Admin. Code R 205.4114 — Confidential nature of taxpayer records

Rule 14. A person who discloses confidential information in violation of MCL
205.28(1)(e) or 205.28(1)(f), is guilty of a felony punishable by a fine of not more than
$5,000, imprisonment for not more than 5 years, or both, together with the costs of
prosecution. In addition, if the offense is committed by an employee of the state, the

employee s hall be dismissed from office or discharged from employment upon
conviction.