
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 42USC1307]

 
                 TITLE 42--THE PUBLIC HEALTH AND WELFARE
 
                       CHAPTER 7--SOCIAL SECURITY
 
   SUBCHAPTER XI--GENERAL PROVISIONS, PEER REVIEW, AND ADMINISTRATIVE 
                             SIMPLIFICATION
 
                       Part A--General Provisions
 
Sec. 1307. Penalty for fraud

    (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, 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.
