45 U.S.C. § 359 — Penalties

Page 131 TITLE 45—RAILROADS § 360 1 See References in Text note below. EFFECTIVE DATE OF 1963 AMENDMENT Pub. L. 88–133, title III, § 303(a), Oct. 5, 1963, 77 Stat. 222, provided that the amendment made by section 303(a) is effective with respect to compensation paid after Dec. 31, 1963. Pub. L. 88–133, title III, § 304, Oct. 5, 1963, 77 Stat. 223, provided that the amendment made by section 304 is ef- fective with respect to contributions collected by the Railroad Retirement Board after Dec. 31, 1961. EFFECTIVE DATE OF 1959 AMENDMENT Amendment by sections 306(4), (5) and 307(1) of Pub. L. 86–28 effective first day of calendar month next fol- lowing May 1959, and applicable only with respect to compensation paid for services rendered in calendar months after May 1959, see section 309 of Pub. L. 86–28, set out as a note under section 351 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–927 effective Sept. 6, 1958, except as otherwise indicated, see section 207(c) of Pub. L. 85–927, set out as a note under section 351 of this title. EFFECTIVE DATE OF 1954 AMENDMENT Amendment by act Aug. 31, 1954, effective July 1, 1954, see section 401 of act Aug. 31, 1954, set out as a note under section 351 of this title. EFFECTIVE DATE OF 1946 AMENDMENT Amendment by act July 31, 1946, effective Jan. 1, 1947, see section 402 of act July 31, 1946. ADJUSTMENT OR REFUND OF EXCESSIVE CONTRIBUTIONS Act June 23, 1948, ch. 608, § 5(b), 62 Stat. 578, provided that: ‘‘Contributions paid under subsection (a) of sec- tion 8 of the Railroad Unemployment Insurance Act, as amended [subsec. (a) of this section], prior to the enact- ment of the foregoing amendment thereof [June 23, 1948] which are in excess of those required by said sub- section as so amended shall be subject to adjustment or refund in accordance with the provisions of subsections (d) and (e) of said section 8 [subsecs. (d) and (e) of this section].’’ § 359. Penalties (a) Failure to make report or furnish informa- tion; false or fraudulent statement or claim Any officer or agent of an employer, or any employee representative, or any employee act- ing in his own behalf, or any person whether or not of the character hereinbefore defined, who shall willfully fail or refuse to make any report or furnish any information required by the Board in the administration of this chapter, or who shall knowingly make or aid in making or cause to be made any false or fraudulent state- ment or report when a statement or report is re- quired to be made for the purposes of this chap- ter, or who shall knowingly make or aid in mak- ing or cause to be made any false or fraudulent statement or claim for the purpose of causing benefits or other payment to be made or not to be made under this chapter, shall be punished by a fine of not more than $10,000 or by imprison- ment not exceeding one year, or both. (b) Agreement by employee to bear employer’s contribution Any agreement by an employee to pay all or any portion of the contribution required of his employer under this chapter shall be void, and it shall be unlawful for any employer, or officer or agent of an employer, to make, require, or per- mit any employee to bear all or any portion of such contribution. Any employer, or officer or agent of an employer, who violates any provi- sion of this subsection shall be punished for each such violation by a fine of not more than $10,000 or by imprisonment not exceeding one year, or both. (c) Punishments not specifically provided Any person who violates any provision of this chapter, the punishment for which is not other- wise provided, shall be punished for each such violation by a fine of not more than $1,000 or by imprisonment not exceeding one year, or both. (d) Payment and disposition of fines or penalties All fines and penalties imposed by a court pur- suant to this chapter 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 account. (June 25, 1938, ch. 680, § 9, 52 Stat. 1103.) Editorial Notes REFERENCES IN TEXT This chapter, referred to in text, was in the original ‘‘this Act’’, meaning act June 25, 1938, ch. 680, 52 Stat. 1094, which enacted this chapter and amended sections 503 and 1104 and former section 1107 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 367 of this title and Tables. § 360. Railroad unemployment insurance account (a) Funds constituting account; availability for benefits or refunds The Secretary of the Treasury shall maintain in the unemployment trust fund established pur- suant to section 1104 of title 42 an account to be known as the railroad unemployment insurance account. This account shall consist of (i) such part of all contributions collected pursuant to section 358 of this title as is in excess of 0.65 per centum of the total compensation on which such contributions are based, together with all inter- est collected pursuant to section 358(g) 1 of this title; (ii) all amounts transferred or paid into the account pursuant to section 363 or section 364 of this title; (iii) all additional amounts ap- propriated to the account in accordance with any provision of this chapter or with any provi- sion of law now or hereafter adopted; (iv) a pro- portionate part of the earnings of the unemploy- ment trust fund, computed in accordance with the provisions of section 1104(e) of title 42; (v) all amounts realized in recoveries for overpayments or erroneous payments of benefits; (vi) all amounts transferred thereto pursuant to section 361 of this title; (vii) all fines or penalties col- lected pursuant to the provisions of this chap- ter; and (viii) all amounts credited thereto pur- suant to section 352(f) or section 362(g) of this title. Notwithstanding any other provision of law, all moneys credited to the account shall be mingled and undivided, and are permanently ap- propriated to the Board to be continuously available to the Board without further appro- priation, for the payment of benefits and refunds