For an individual who informs or reports a case of non-collection or under-collection of transaction tax by a collecting agent, or evasion of tax by a securities seller in a fraudulent or other illicit manner, and the case is found to be genuine, the tax authority shall reward the informant with twenty percent (20%) of the fine received and keep the identity of the informant confidential. 
The reward provision in this article does not apply to an informant who is a public servant or who has participated in the tax evasion.