Page:United States Statutes at Large Volume 102 Part 5.djvu/497

 PUBLIC LAW 100-690—NOV. 18, 1988

102 STAT. 4503

SEC. 7526. POSSESSION WITH INTENT TO SELL AND SALE OF OBSCENE MATTERS IN FEDERAL JURISDICTION OR ON FEDERAL PROPERTY.

(a) IN GENERAL.—Chapter 71 of title 18, United States Code, is amended by inserting before section 1461 the following: "§ 1460. Possession with intent to sell, and sale, of obscene matter on Federal property "(a) Whoever, either— "(1) in the special maritime and territorial jurisdiction of the United States, or on any land or building owned by, leased to, or otherwise used by or under the control of the Government of the United States; or "(2) in the Indian country as defined in section 1151 of this Indians. title, knowingly sells or possesses with intent to sell an obscene visual depiction or a visual depiction of a minor engaging in or assisting another person to engage in sexually explicit conduct, shall be punished by a fine in accordance with the provisions of this title or imprisoned for not more than 2 years, or both. "(b) For the purposes of this section— "(1) the term 'visual depiction' includes undeveloped film and videotape but does not include mere words; and "(2) the terms 'minor' and 'sexually explicit conduct' have the meaning given those terms in chapter 110 of this title.". (b) CLERICAL AMENDMENT.—The table of sections at the beginning of chapter 71 of title 18, United States Code, is amended by adding before the item relating to section 1461 the following: "1460. Possession with intent to sell, and sale, of obscene matter on Federal projjerty.".

Subtitle O—Miscellaneous SEC. 7601. DISCLOSURE OF INFORMATION ON CASH TRANSACTIONS: UNDERCOVER ACTIVITIES OF INTERNAL REVENUE SERVICE. (a) DISCLOSURE PROVISION.— (1) DISCLOSURE OF REPORTS UNDER SECTION 6050I.—Section

60501 of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new subsection: "(f) ACTIONS BY PAYORS.—

"(1) IN GENERAL.—No person shall for the purpose of evading the return requirements of this section— "(A) cause or attempt to cause a trade or business to fail to file a return required under this section, "(B) cause or attempt to cause a trade or business to file a return required under this section that contains a material omission or misstatement of fact, or "(C) structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more trades or businesses. "(2) PENALTIES.—A person violating paragraph (1) of this subsection shall be subject to the same civil and criminal sanctions applicable to a person which fails to file or completes a false or incorrect return under this section.". (2) PENALTY.—

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