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<h1>Willful Disclosure of Tax Information Under Section 133 Can Lead to Imprisonment, Fine, or Both.</h1> Section 133 of the Chhattisgarh Goods and Services Tax Act, 2017, addresses the liability of officers and certain other individuals involved in the collection, compilation, or computerization of statistics or information. If such individuals willfully disclose information or contents of returns outside their official duties, they face penalties, including imprisonment up to six months, a fine up to twenty-five thousand rupees, or both. Government servants require prior government sanction for prosecution, while non-government servants need the Commissioner's prior sanction.