45 U.S.C. § 231l — Penalties

Page 83 TITLE 45—RAILROADS § 231m 1 So in original. Probably should be followed by a period. other person for such individual’s use and ben- efit. (b) Every guardian or other person legally vested with the care of the person or estate of an incompetent or minor who is receiving or claim- ing benefits, or to whom any right or privilege is extended, under this subchapter or any other Act of Congress now or hereafter administered, in whole or in part, by the Board shall have power everywhere, in the manner and to the ex- tent prescribed by the Board, but subject to the provisions of the preceding subsection, to take any action necessary or appropriate to perfect any right or exercise any privilege of the incom- petent or minor and to conduct all transactions on his behalf under this subchapter or any other Act of Congress now or hereafter administered, in whole or in part, by the Board. Any payment made pursuant to the provisions of this section shall be a complete settlement and satisfaction of any claim, right, or interest in and to such payment. (Aug. 29, 1935, ch. 812, § 12, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1345.) § 231l. Penalties (a) Any person who shall knowingly fail or refuse to make any report or furnish any infor- mation required by the Board in the administra- tion of this subchapter, including the provisions of section 231f(b)(2) of this title or who shall knowingly make or cause to be made any false or fraudulent statement or report when a state- ment or report is required to be made for the purpose of this subchapter, or who shall know- ingly make or aid in making any false or fraudu- lent statement or claim for the purpose of caus- ing an award or payment to be made, shall be punished by a fine of not more than $10,000 or by imprisonment not exceeding one year, or both. (b) All fines and penalties imposed by a court pursuant to this subchapter shall be paid to the court and be remitted from time to time by order of the judge to the Treasury of the United States to be credited to the Railroad Retirement Account. (Aug. 29, 1935, ch. 812, § 13, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1345.) § 231m. Assignability; exemption from levy (a) Except as provided in subsection (b) of this section and the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.], notwithstanding any other law of the United States, or of any State, territory, or the District of Columbia, no annuity or sup- plemental annuity shall be assignable or be sub- ject to any tax or to garnishment, attachment, or other legal process under any circumstances whatsoever, nor shall the payment thereof be anticipated 1 (b)(1) This section shall not operate to exclude the amount of any supplemental annuity paid to an individual under section 231a(b) of this title from income taxable pursuant to the Federal in- come tax provisions of the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.]. (2) This section shall not operate to prohibit the characterization or treatment of that por- tion of an annuity under this subchapter which is not computed under section 231b(a), 231c(a), or 231c(f) of this title, or any portion of a supple- mental annuity under this subchapter, as com- munity property for the purposes of, or property subject to, distribution in accordance with a court decree of divorce, annulment, or legal sep- aration or the terms of any court-approved prop- erty settlement incident to any such court de- cree. The Board shall make payments of such portions in accordance with any such character- ization or treatment or any such decree or set- tlement. (3)(A) Payments made pursuant to paragraph (2) of this subsection shall not require that the employee be entitled to an annuity under sec- tion 231a(a)(1) of this title: Provided, however, That where an employee is not entitled to such an annuity, payments made pursuant to para- graph (2) may not begin before the month in which the following three conditions are satis- fied: (i) The employee has completed ten years of service in the railroad industry or, five years of service all of which accrues after December 31, 1995. (ii) The spouse or former spouse attains age 62. (iii) The employee attains age 62 (or if de- ceased, would have attained age 62). (B) Payments made pursuant to paragraph (2) of this subsection shall terminate upon the death of the spouse or former spouse, unless the court document provides for termination at an earlier date. Notwithstanding the language in a court order, that portion of payments made pur- suant to paragraph (2) which represents pay- ments computed pursuant to section 231b(f)(2) of this title shall not be paid after the death of the employee. (C) If the employee is not entitled to an annu- ity under section 231a(a)(1) of this title, pay- ments made pursuant to paragraph (2) of this subsection shall be computed as though the em- ployee were entitled to an annuity. (Aug. 29, 1935, ch. 812, § 14, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1345; amended Pub. L. 98–76, title IV, § 419(a), Aug. 12, 1983, 97 Stat. 438; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 110–458, title I, § 110(a)(1), Dec. 23, 2008, 122 Stat. 5112.) Editorial Notes AMENDMENTS 2008—Subsec. (b)(3). Pub. L. 110–458 added par. (3). 1986—Subsecs. (a), (b)(1). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. 1983—Subsec. (a). Pub. L. 98–76, § 419(a)(1), substituted ‘‘(a) Except as provided in subsection (b) of this section and the Internal Revenue Code of 1954, notwith- standing’’ for ‘‘Notwithstanding’’. Subsec. (b)(1). Pub. L. 98–76, § 419(a)(2), substituted ‘‘(b)(1) This’’ for ‘‘: Provided, however, That the provi- sions of this’’. Subsec. (b)(2). Pub. L. 98–76, § 419(a)(3), added par. (2).