due. (m) Joint and Several Liability for Tax Matters Person and Responsible Officers The tax matters person (designated pursuant to section 502(c)) and responsible officers or partners of a firm shall be jointly and severally liable for the tax imposed by this subtitle and penalties imposed by this subtitle. (n) Right of Contribution If more than 1 person is liable with respect to any tax or penalty imposed by this subtitle, each person who paid such tax or penalty shall be entitled to recover from other persons who are liable for such tax or penalty an amount equal to the excess of the amount paid by such person over such person’s proportionate share of the tax or penalty. (o) Civil Penalties and Criminal Fines Not Exclusive (1) Civil penalty The fact that a civil penalty has been imposed shall not prevent the imposition of a criminal fine. (2) Criminal fine The fact that a criminal fine has been imposed shall not prevent the imposition of a civil penalty. (p) Confidentiality Any person who violates the requirements relating to confidentiality of tax information (as provided in section 605(e)) may be fined up to $10,000 or imprisoned for a period of not more than 1 year, or both. (q) Cross Reference For interest due on late payments, see section 6601. 505. Burden of persuasion and burden of production In all disputes concerning taxes imposed by this subtitle, the person engaged in a dispute with the sales tax administering authority or the Secretary, as the case may be, shall have the burden of production of documents and records but the sales tax administering authority or the Secretary shall have the burden of persuasion. In all disputes concerning an exemption claimed by a purchaser, if the seller has on file an intermediate sale or export sale certificate from the purchaser and did not have reasonable cause to believe that the certificate was improperly provided by the purchaser with respect to such purchase (within the meaning of section 103), then the burden of production of documents and records relating