Section 40

Unauthorised access to or improper use of tax computerized system 

Repealed by Finance Act, 2018Effective 1st July 2018 
(1) A person who – 

• (a) knowingly and without lawful authority, by any means, gains access to or attempts to gain access to any tax computerised system; 
• (b) having lawful access to any tax computerized system, knowingly uses or discloses information obtained from such system for a purpose that is not authorised; or 
• (c) knowing that he is not authorized to do so, receives information obtained from any tax computerized system, and uses, discloses, publishes, or otherwise disseminates such information, commits an offence. 

(2) A person convicted of an offence under subsection (1) shall be liable- 

• (a) in the case of an individual, to imprisonment for a term not exceeding two years, or to a fine not exceeding four hundred thousand shillings, or to both; or 
• (b) in the case of a body corporate, to a fine not exceeding one million shillings

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