Actual tape? Transcripts have always been released.
I worked on two air carrier accidents and we were not permitted to hear the actual recording. Only the CVR group had access to the recording.
Apologies for the confusion. I meant the actual recordings, not the transcripts.
The NTSB has sometimes permitted " sanctioned (by the CVR group )transcribed snippits to be released to the public even before the official release at a hearing months later. examples: Valujet and TWA800.
A lot of this is protocol. I really don't think that there is specified punishment other than losing your job. Or worse yet, incurring the wrath of the pilot community.