Section 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.