---
kind: "section"
citation: "24 C.F.R. § 5.238"
title: "24"
number: "5.238"
heading: "Criminal and civil penalties."
url: "https://uscodex.org/cfr/24/5.238"
---

# §5.238. Criminal and civil penalties.


Persons who violate the provisions of 42 U.S.C. [3544](/usc/42/3544.md) or [26](/usc/42/26.md) U.S.C. 6103(l)(7) with respect to the use and disclosure of income information may be subject to civil or criminal penalties under 42 U.S.C. [3544(c)(3)](/usc/42/3544.md?p=c-3), [26](/usc/42/26.md) U.S.C. 7213(a), or [18 U.S.C. 1905](/usc/18/1905.md).


## Notes

### Authority

Authority: 42 U.S.C. 3535(d), 3543, 3544, and 11901 et seq.

### Source

Source: 61 FR 11113, Mar. 18, 1996, unless otherwise noted.

### Authority

Authority: 12 U.S.C. 1701x; 42 U.S.C. 1437a, 1437c, 1437f, 1437n, 3535(d); 42 U.S.C. 2000bb et seq.; 34 U.S.C. 12471 et seq.; Sec. 327, Pub. L. 109-115, 119 Stat. 2396; E.O. 13279, 67 FR 77141, 3 CFR, 2002 Comp., p. 258; E.O. 13559, 75 FR 71319, 3 CFR, 2010 Comp., p. 273; E.O. 14015, 86 FR 10007, 3 CFR, 2021 Comp., p. 517.

### Source

Source: 61 FR 5202, Feb. 9, 1996, unless otherwise noted.