108 STAT. 1530 PUBLIC LAW 103-296—AUG. 15, 1994 "(3) COORDINATION WITH SUBSECTION (C). — No criminal proceeding may be commenced under this subsection with respect to any violation if a civil penalty has previously been assessed under subsection (c) with respect to such violation.". (2) CLERICAL AMENDMENT.—The analysis for chapter 3 of title 31, United States Code, is amended by adding after the item relating to section 332 the following new item: "333. Prohibition of misuse of Department of the Treasury names, symbols, etc.". (3) REPORT. — Not later than May 1, 1996, the Secretary of the Treasury shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the implementation of the amendments made by this section. Such report shall include the number of cases in which the Secretary has notified persons of violations of section 333 of title 31, United States Code (as added by subsection (a)), the number of prosecutions commenced under such section, and the total amount of the penalties collected in such prosecutions. 31 USC 333 (m) EFFECTIVE DATE.— ^°^- (1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply with respect to violations occurring after March 31, 1995. (2) PROHIBITION OF MISUSE OF DEPARTMENT OF THE TREAS- URY NAMES, SYMBOLS, ETC. —Subsection (1)(3) shall take effect on the date of the enactment of this Act, and the amendments made by paragraphs (1) and (2) of subsection (1) shall apply with respect to violations occurring after such date. SEC. 313. INCREASED PENALTIES FOR UNAUTHORIZED DISCLOSURE OF SOCIAL SECURITY INFORMATION. (a) UNAUTHORIZED DISCLOSURE.— Section 1106(a) of the Social Security Act (42 U.S.C. 1306(a)) is amended— (1) by striking "misdemeanor" and inserting "felony"; (2) by striking "$1,000" and inserting "$10,000 for each occurrence of a violation"; and (3) by striking "one year" and inserting "5 years". (b) UNAUTHORIZED DISCLOSURE BY FRAUD.—Section 1107(b) of such Act (42 U.S.C. 1307(b)) is amended— (1) by inserting "social security account number," after "information as to the"; (2) by sfriking "misdemeanor" and inserting "felony"; (3) by striking "$1,000" and inserting "$10,000 for each occurrence of a violation"; and (4) by striking "one year" and inserting "5 years". 42 USC 1306 (c) EFFECTIVE DATE.—The amendments made by this section ^°^- shall apply to violations occurring on or after the date of the enactment of this Act. SEC. 314. INCREASE IN AUTHORIZED PERIOD FOR EXTENSION OF TIME TO FILE ANNUAL EARNINGS REPORT. (a) IN GENERAL. — Section 203(h)(1)(A) of the Social Security Act (42 U.S.C. 403(h)(1)(A)) is amended in the last sentence by striking "three months" and inserting "four months". 42 USC 403 (b) EFFECTIVE DATE. —The amendment made by subsection (a) "°*®- shall apply with respect to reports of earnings for taxable years ending on or after December 31, 1994.
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