(1) Every person having any official duty in the administration of this Law, and having possession of, or control over any documents, accounts or information relating to petroleum operations and the amount and value of petroleum produced and saved by any person who at any time communicates such information or anything contained in such documents or accounts to any person, other than a person to whom he is authorised by law to communicate it to, for the purpose of this Law or the Income Tax Decree, 1975 (SMCD 5), shall be guilty of an offence, and liable on summary conviction to a fine not exceeding ₵50,000.00 or to imprisonment for a term not exceeding six months or to both such fine and imprisonment.

(2) Any proceedings for an offence against this section may be taken by the Commissioner but not by any other person except with the consent of the Attorney-General.

(3) The obligations as to secrecy imposed by the provisions of this Law shall not prevent the disclosure to any person, authorised under the provisions of section 29 of this Law, to administer or to assist in the administration of this Law, of such facts as are necessary to enable the proper tax imposed by this Law to be assessed or collected.

(4) Any person who by reason of the provisions of this Law has possession of or control over any documents, accounts or information relating to petroleum operations and the amount and value of petroleum produced and saved by any person shall, for the purpose of subsection (1), be deemed to have an official duty in the administration of this Law.