53 STAT.] 76TH CONG., 1ST SESS.-CH. 666 -AUG. 10, 1939 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 date of birth, employment, wages, or benefits of any individual (1) falsely represents to the Board that he is such individual, or the wife, parent, or child of such individual, or the duly authorized agent of such individual, or of the wife, parent, or child 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 misdemeanor, and, upon conviction thereof, shall be punished by a fine not exceeding $1,000, or by imprisonment not exceeding one year, or both." TITLE IX-MISCELLANEOUS PROVISIONS SEC. 901. Except as provided in section 906, no provision of this Act shall be construed as amending or altering the effect of section 13 (b), (c), (d), (e), or (f) of the Railroad Unemployment Insur- ance Act. SEC. 902. (a) Against the tax imposed by section 901 of the Social Security Act for the calendar year 1936, 1937, or 1938, any taxpayer shall be allowed credit for the amount of contributions, with respect to employment during such year, paid by him into an unemployment fund under a State law- (1) Before the sixtieth day after the date of the enactment of this Act; (2) On or after such sixtieth day, with respect to wages paid after the fortieth day after such date of enactment; (3) Without regard to the date of payment, if the assets of the taxpayer are, at any time during the fifty-nine-day period following such date of enactment, in the custody or control of a receiver, trustee, or other fiduciary appointed by, or under the control of, a court of competent jurisdiction. (b) Upon the payment of contributions into the unemployment fund of a State which are required under the unemployment compen- sation law of that State with respect to remuneration on the basis of which, prior to such payment into the proper fund, the taxpayer erroneously paid an amount as contributions under another unem- ployment compensation law, the payment into the proper fund shall, for purposes of credit against the tax imposed by section 901 of the Social Security Act for the calendar years 1936, 1937, and 1938, respectively, be deemed to have been made at the time of the erro- neous payment. If, by reason of such other law, the taxpayer was entitled to cease paying contributions with respect to services subject to such other law, the payment into the proper fund shall, for pur- poses of credit against the tax, be deemed to have been made on the date the return for the taxable year was filed under section 905 of the Social Security Act. (c) The provisions of the Social Security Act in force prior to February 11, 1939 (except the provisions limiting the credit to amounts paid before the date of filing returns) shall apply to allow- ance of credit under subsections (a), (b), and (h), and the terms used in such subsections shall have the same meaning as when used in title IX of the Social Security Act prior to such date. The total credit allowable against the tax imposed by section 901 of such Act for the calendar years 1936, 1937, and 1938, respectively, shall not exceed 90 per centum of such tax. (d) Refund of the tax (including penalty and interest collected with respect thereto, if any), based on any credit allowable under 1399 Penalty. Obtaining of infor- mation by false repre- sentations. Penalty. Railroad Unem- ployment Insurance Act, provisions not deemed amended; ex- ceptions. 52 Stat. 1110. 46 U. S. C., Supp. IV, 363. Tax on employers of eight or more. Credits against the tax, years 1936-1938. 49 Stat. 639. 42 U. S. C., Supp. IV, 1101 . Contributions to State unemployment fund, erroneous pay- ments. 49 Stat. 641 . 42 U. S. C., Supp. IV, §1105. Provisions applica- ble. 49 Stat. 639. 42 U. S. C., Supp. IV, 1101. Refunds.
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