[Code of Federal Regulations] [Title 24, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 24CFR5.238] [Page 52] TITLE 24--HOUSING AND URBAN DEVELOPMENT PART 5_GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS--Table of Contents Subpart B_Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Sec. 5.238 Criminal and civil penalties. Persons who violate the provisions of 42 U.S.C. 3544 or 26 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), 26 U.S.C. 7213(a), or 18 U.S.C. 1905. [[Page 53]]