§ 3038. Civil damages for unauthorized disclosure of returns and
return information. (a) General. (1) Disclosure by employee of the
state. If any officer or employee of the state of New York knowingly,
or by reason of negligence, discloses any return or report, any
particulars set forth or disclosed in any return or report, or any other
information with respect to a taxpayer in violation of any provision
listed in section eighteen hundred twenty-five of this chapter, such
taxpayer may bring a civil action for damages against the state in the
court of claims.

(2) Disclosure by a person who is not an employee of the state. If a
person who is not an officer or employee of the state knowingly, or by
reason of negligence, discloses any return or report, any particulars
set forth or disclosed in any return or report, or any other information
with respect to a taxpayer in violation of any provision listed in
section eighteen hundred twenty-five of this chapter, such taxpayer may
bring a civil action for damages against such person.

(b) No liability for good faith but erroneous interpretation. No
liability shall arise under this section with respect to any disclosure
which results from a good faith, but erroneous, interpretation of any of
the provisions listed in section eighteen hundred twenty-five of this
chapter.

(c) Damages. In any action brought under subdivision (a) of this
section, upon a finding of a liability on the part of the defendant, the
defendant shall be liable to the plaintiff in an amount equal to the sum
of (1) the greater of (A) one thousand dollars for each act of
unauthorized disclosure with respect to which such defendant is found
liable, or (B) the sum of (i) the actual damages sustained by the
plaintiff as a result of such unauthorized disclosure, plus (ii) in the
case of a willful disclosure or a disclosure which is the result of
gross negligence, punitive damages, plus (2) the costs of the action.