71.3.1. Every person referred to in section 69.0.0.6 who consults information contained in a tax record or gains access to the information without authorization or for any purpose other than those provided for in section 69.0.0.7, is guilty of an offence and is liable to a fine of not less than $200 and not more than $1,000, and, in the case of a second or subsequent offence, to a fine of not less than $1,000 and not more than $5,000.