N.Y. Tax Law § 3038 — Civil damages for unauthorized disclosure of returns and return information

§ 3038. Civil damages for unauthorized disclosure of returns and\nreturn information. (a) General. (1) Disclosure by employee of the\nstate. If any officer or employee of the state of New York knowingly,\nor by reason of negligence, discloses any return or report, any\nparticulars set forth or disclosed in any return or report, or any other\ninformation with respect to a taxpayer in violation of any provision\nlisted in section eighteen hundred twenty-five of this chapter, such\ntaxpayer may bring a civil action for damages against the state in the\ncourt of claims.\n (2) Disclosure by a person who is not an employee of the state. If a\nperson who is not an officer or employee of the state knowingly, or by\nreason of negligence, discloses any return or report, any particulars\nset forth or disclosed in any return or report, or any other information\nwith respect to a taxpayer in violation of any provision listed in\nsection eighteen hundred twenty-five of this chapter, such taxpayer may\nbring a civil action for damages against such person.\n (b) No liability for good faith but erroneous interpretation. No\nliability shall arise under this section with respect to any disclosure\nwhich results from a good faith, but erroneous, interpretation of any of\nthe provisions listed in section eighteen hundred twenty-five of this\nchapter.\n (c) Damages. In any action brought under subdivision (a) of this\nsection, upon a finding of a liability on the part of the defendant, the\ndefendant shall be liable to the plaintiff in an amount equal to the sum\nof (1) the greater of (A) one thousand dollars for each act of\nunauthorized disclosure with respect to which such defendant is found\nliable, or (B) the sum of (i) the actual damages sustained by the\nplaintiff as a result of such unauthorized disclosure, plus (ii) in the\ncase of a willful disclosure or a disclosure which is the result of\ngross negligence, punitive damages, plus (2) the costs of the action.\n