Any person having any official function under this Act who-

(a) having possession of or control over any information or any return or other document relating to the chargeable gains or allowable losses of any person, at any time, otherwise than for the purposes of this Act or another tax law within the meaning of section 47 or otherwise than with the express authority of the Minister-


(i) communicates or attempts to communicate the information or anything contained in the return or other document to any other person; or

(ii) suffers or permits any other person to have access to the information or to anything contained in the return or other document; or


(b) aids, abets or incites any other person to contravene paragraph (a),