Publication of taxpayer identities permitted in public interest but deferred until appeal rights are exhausted. The Government may publish or disclose names and particulars of dealers or other persons and information relating to proceedings under the Act when deemed necessary in the public interest, but no publication concerning tax, penalty, interest or conviction shall occur until the time for filing an appeal has expired without an appeal or any appeal presented has been disposed of; publication may include partners, directors or other responsible persons of collective entities if circumstances justify it.