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U.S. Code as of:
01/19/04
Section 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.
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