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CITE

    42 USC Sec. 1307                                            01/08/2008

EXPCITE

    TITLE 42 - THE PUBLIC HEALTH AND WELFARE
    CHAPTER 7 - SOCIAL SECURITY
    SUBCHAPTER XI - GENERAL PROVISIONS, PEER REVIEW, AND ADMINISTRATIVE
                     SIMPLIFICATION
    Part A - General Provisions

HEAD

    Sec. 1307. Penalty for fraud

STATUTE

      (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.

SOURCE

    (Aug. 14, 1935, ch. 531, title XI, Sec. 1107, as added Aug. 10,
    1939, ch. 666, title VIII, Sec. 802, 53 Stat. 1398; amended Aug.
    28, 1950, ch. 809, title IV, Sec. 403(e), (f), 64 Stat. 560; Pub.
    L. 98-369, div. B, title VI, Sec. 2663(e)(2)(A), (3),
    (j)(2)(D)(iii), (l)(1), July 18, 1984, 98 Stat. 1168, 1170, 1171;
    Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 103-
    296, title I, Sec. 108(b)(6), title III, Sec. 313(b), Aug. 15,
    1994, 108 Stat. 1482, 1530.)

REFERENCES IN TEXT

      Subchapter E of chapter 9 of the Internal Revenue Code of 1939,
    referred to in subsec. (a), was comprised of sections 1631 to 1636
    of the 1939 Code, and was repealed (subject to certain exceptions)
    by section 7851(a)(1)(A), (3) of Title 26, Internal Revenue Code of
    1954 (act Aug. 16, 1954, ch. 736, 68A Stat. 3). The I.R.C. 1954 was
    redesignated I.R.C. 1986 by Pub. L. 99-514, Sec. 2, Oct. 22, 1986,
    100 Stat. 2095.
      For provision deeming a reference in other laws to a provision of
    the 1939 Code as a reference to the corresponding provisions of the
    1986 Code, see section 7852(b) of the 1986 Code. For table of
    comparisons of the 1939 Code to the 1986 Code, see table preceding
    section 1 of Title 26, Internal Revenue Code. The Internal Revenue
    Code of 1986 is classified generally to Title 26.

AMENDMENTS

      1994 - Subsec. (b). Pub. L. 103-296, Sec. 313(b), inserted
    "social security account number," after "information as to the" and
    substituted "felony" for "misdemeanor", "$10,000 for each
    occurrence of a violation" for "$1,000", and "5 years" for "one
    year".
      Pub. L. 103-296, Sec. 108(b)(6), which directed that subsec. (b)
    be amended by substituting "the Commissioner of Social Security or
    the Secretary" for "the Secretary of Health and Human Services",
    was executed by making the substitution for "the Secretary" to
    reflect the probable intent of Congress.
      1986 - Subsec. (a). Pub. L. 99-514 substituted "Internal Revenue
    Code of 1986" for "Internal Revenue Code of 1954".
      1984 - Subsec. (a). Pub. L. 98-369, Sec. 2663(e)(2)(A),
    substituted "of chapter 2, 21, or 23 of the Internal Revenue Code
    of 1954, 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," for "subchapter E of chapter 1 or subchapter
    A, C, or E of chapter 9 of the Internal Revenue Code [of 1939]".
      Subsec. (b). Pub. L. 98-369, Sec. 2663(l)(1), substituted
    "Secretary" for "Administrator".
      Pub. L. 98-369, Sec. 2663(j)(2)(D)(iii), which directed the
    substitution of "Health and Human Services" for "Health, Education,
    and Welfare" could not be executed because "Health, Education, and
    Welfare" did not appear in text.
      Pub. L. 98-369, Sec. 2663(e)(3), substituted "divorced wife,
    divorced husband, surviving divorced wife, surviving divorced
    husband, surviving divorced mother, surviving divorced father," for
    "former wife divorced," in two places.
      1950 - Subsec. (a). Act Aug. 28, 1950, Sec. 403(e), substituted
    "subchapter E of chapter 1 or subchapter A, C, or E of chapter 9 of
    the Internal Revenue Code of 1939," for "the Federal Insurance
    Contributions Act, or the Federal Unemployment Tax Act,".
      Subsec. (b). Act Aug. 28, 1950, Sec. 403(f), substituted
    "Administrator" for "Board" and "wife, husband, widow, widower,
    former wife divorced, child, or parent" for "wife, parent, or
    child" wherever appearing.
                     EFFECTIVE DATE OF 1994 AMENDMENT
      Amendment by section 108(b)(6) of Pub. L. 103-296 effective Mar.
    31, 1995, see section 110(a) of Pub. L. 103-296, set out as a note
    under section 401 of this title.
      Amendment by section 313(b) of Pub. L. 103-296 applicable to
    violations occurring on or after Aug. 15, 1994, see section 313(c)
    of Pub. L. 103-296, set out as a note under section 1306 of this
    title.
                     EFFECTIVE DATE OF 1984 AMENDMENT
      Section Sec. 2663(e)(2)(B) of Pub. L. 98-369 provided that: "The
    amendment made by subparagraph (A) [amending this section] shall
    not apply to returns filed or representations made on or before the
    date of the enactment of this Act [July 18, 1984]."
      Amendment by section 2663(e)(3), (j)(2)(D)(iii), (l)(1) of Pub.
    L. 98-369 effective July 18, 1984, but not to be construed as
    changing or affecting any right, liability, status, or
    interpretation which existed (under the provisions of law involved)
    before that date, see section 2664(b) of Pub. L. 98-369, set out as
    a note under section 401 of this title.