Enhanced penalties for public officials who falsify tax filings

Section 7206 of the Internal Revenue Code of 1986 is amended— (1) by striking Any person and inserting the following: (a) In general Any person, and (2) by adding at the end the following new subsection: (b) Enhanced penalty for public officials (1) In general In the case of an individual who is a public official at the time of an offense described in subsection (a)— (A) if the offense is the first or second such offense, subsection (a) shall be applied— (i) by substituting $150,000 for $100,000, and (ii) by substituting not less than 6 months and not more than 5 years for not more than 3 years, and (B) if the offense is the third or subsequent such offence, subsection (a) shall be applied— (i) by substituting $200,000 for $100,000, and (ii) by substituting not less than 2 years and not more than 10 years for not more than 3 years. (2) Public official For purposes of this subsection, the term public official means an officer, employee, elected or appointed representative of, or an individual acting for or on behalf of, the United States, a State, or a subdivision of a State, or any department, agency, or branch of government, in any official function, under or by the authority of any such department, agency, or branch of government..