Sec. 402. Increased penalty for improper disclosure or use of information by preparers of returns
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/bill/113/s/676/is/section-402·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6713(a) of the Internal Revenue Code of 1986 is amended— by striking $250 and inserting $1,000 , and by striking $10,000 and inserting $50,000 . Section 7216(a) of the Internal Revenue Code of 1986 is amended by striking $1,000 and inserting $100,000 . The amendments made by this section shall apply to disclosures or uses after the date of the enactment of this Act.