Amendments
1982—[Pub. L. 97–248] substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.
Effective Date of 1982 Amendment
[Pub. L. 97–248, title III, § 329(e)], Sept. 3, 1982, [96 Stat. 619], provided that: “The amendments made by this section [amending this section and sections 7203, 7206, and 7207 of this title] shall apply to offenses committed after the date of the enactment of this Act [Sept. 3, 1982].”