(1) A director, an officer or any other employee of the Bank of Ghana shall not disclose any information relating to the affairs of the Company or a financial institution which that person acquired in the performance of functions except as required by law or by a Court of competent jurisdiction.

(2) A director, an officer or any other employee of the Company shall not disclose any information relating to the affairs of a borrower with the Company which is acquired in the course of duty except where the disclosure is authorised by the borrower or is in the interest of the Company.

(3) A person who contravenes subsection (1) or (2) commits an offence and is be liable on conviction to a fine not exceeding two hundred penalty units or to a term of imprisonment not exceeding six months or to both the fine and the imprisonment.