§ 1307. Penalty for fraud
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/usc/title-42/section-1307A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Whoever, with the intent to defraud any person, shall make or cause to be made any false representation concerning the requirements of this chapter, of chapter 2, 21, or 23 of the Internal Revenue Code of 1986, or of any provision of subtitle F of such Code which corresponds (within the meaning of section 7852(b) of such Code) to a provision contained in subchapter E of chapter 9 of the Internal Revenue Code of 1939, or of any rules or regulations issued thereunder, knowing such representations to be false, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine not exceeding $1,000, or by imprisonment not exceeding one year, or both.
(b)Whoever, with the intent to elicit information as to the social security account number, date of birth, employment, wages, or benefits of any individual
(1)falsely represents to the Commissioner of Social Security or the Secretary that he is such individual, or the wife, husband, widow, widower, divorced wife, divorced husband, surviving divorced wife, surviving divorced husband, surviving divorced mother, surviving divorced father, child, or parent of such individual, or the duly authorized agent of such individual, or of the wife, husband, widow, widower, divorced wife, divorced husband, surviving divorced wife, surviving divorced husband, surviving divorced mother, surviving divorced father, child, or parent of such individual, or
(2)falsely represents to any person that he is an employee or agent of the United States, shall be deemed guilty of a felony, and, upon conviction thereof, shall be punished by a fine not exceeding $10,000 for each occurrence of a violation, or by imprisonment not exceeding 5 years, or both.
(Aug. 14, 1935, ch. 531, title XI, § 1107, as added Aug. 10, 1939, ch. 666, title VIII, § 802, 53 Stat. 1398; amended Aug. 28, 1950, ch. 809, title IV, § 403(e), (f), 64 Stat. 560; Pub. L. 98–369, div. B, title VI, § 2663(e)(2)(A), (3), (j)(2)(D)(iii), (l)(1), July 18, 1984, 98 Stat. 1168, 1170, 1171; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 103–296, title I, § 108(b)(6), title III, § 313(b), Aug. 15, 1994, 108 Stat. 1482, 1530.)
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25 references not yet in our index
- Aug. 14, 1935, ch. 531
- Aug. 10, 1939, ch. 666
- 53 Stat. 1398
- Aug. 28, 1950, ch. 809
- 64 Stat. 560
- Pub. L. 98–369, div. B, title VI, § 2663(e)(2)(A)
- 98 Stat. 1168
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- Pub. L. 103–296, title I, § 108(b)(6)
- 108 Stat. 1482
- Pub. L. 103–296, § 313(b)
- Pub. L. 103–296, § 108(b)(6)
- Pub. L. 99–514
- Pub. L. 98–369, § 2663(e)(2)(A)
- Pub. L. 98–369, § 2663
- Pub. L. 98–369, § 2663(j)(2)(D)(iii)
- Pub. L. 98–369, § 2663(e)(3)
- section 108(b)(6) of Pub. L. 103–296
- section 110(a) of Pub. L. 103–296
- section 313(b) of Pub. L. 103–296
- section 313(c) of Pub. L. 103–296
- Pub. L. 98–369, div. B, title VI, § 2663(e)(2)(B)
- Pub. L. 98–369
- section 2664(b) of Pub. L. 98–369
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§ 1307
Penalty for fraud
Fed. Reg.×4
Stat.×4
Stat. Comp.×2
U.S.C.×1
ActAug. 14, 1935, ch. 531
ActAug. 10, 1939, ch. 666
Stat.53 Stat. 1398
ActAug. 28, 1950, ch. 809
Stat.64 Stat. 560
Cites 29 · showing 9Cited by 11 across 4 sources