(1) Every member of the Commission and every person performing any function in the service or as an employee of the Commission shall treat all declarations, records or information relating to such declarations as secret and confidential and shall not disclose or communicate to any unauthorised person or allow any such person to have access to any such records, information or declarations.
(2) A person who contravenes subsection (1), commits an offence and is liable on summary conviction to a fine of $10,000 or to imprisonment for 2 years.
(3) An unauthorised person is a person other than a person authorised to receive information—
(a) under this Act in relation to the financial affairs of persons in public life; or
(b) by reason of an order of a judge of the Supreme Court.
(4) Where an unauthorised person publishes information which comes to his or her knowledge under subsection (1), he or she commits an offence and is liable on summary conviction to a fine of $10,000 or 2 years imprisonment or both.
(5) No prosecution for an offence under this section may be instituted after one year following the commission of the offence.