Page:United States Statutes at Large Volume 90 Part 1.djvu/545

 PUBLIC LAW 94-283—MAY 11, 1976

90 STAT. 495

"(b) A defendant in any criminal action brought for the violation of a provision of this Act, or of a provision of chapter 95 or chapter 96 of the Internal Revenue Code of 1954, may introduce as evidence of 26 USC 9001, his lack of knowledge of or intent to commit the offense for which the 9031. action was brought a conciliation agreement entered into between the defendant and the Commission under section 313 which specifically Ante, p. 483. deals with the act or failure to act constituting such offense and which is still in effect. "(c) In any criminal action brought for a violation of a provision of this Act, or of a provision of chapter 95 or chapter 96 of the Internal Revenue Code of 1954, the court before which such action is brought shall take into account, in weighing the seriousness of the offense and in considering the appropriateness of the penalty to be imposed if the defendant is found guilty, whether— "(1) the specific act or failure to act which constitutes the offense for which the action was brought is the subject of a conciliation agreement entered into between the defendant and the Commission under section 313; " (2) the conciliation agreement is in effect; and "(3) the defendant is, with respect to the violation involved, in compliance with the conciliation agreement.". AUTHORIZATION' OP APPROPRIATIONS

SEC. 113. Section 319 of the Act (2 U.S.C. 439c), as redesignated by section 105, is amended by adding at the end thereof the following sentence: "There are authorized to be appropriated to the Commission $6,000,000 for the fiscal year ending June 30.1976, $1,500,000 for the period beginning July 1, 1976, and ending September 30, 1976, and $6,000,000 for the fiscal year ending September 30, 1977.". SAVINGS PROVISION

SEC. 114. Except as otherwise provided by this Act, the repeal by this Act of any section or penalty shall not have the effect of releasing or extinguishing any penalty, forfeiture, or liability incurred under such section or penalty, and such section or penalty shall be treated as remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of any penalty, forfeiture, or liability.

2 USC 441 note,

TECHNICAL AND CONFORMING AMENDMENTS

SEC. 115. (a) Section 306(d) of the Act (2 U.S.C. 436(d)) is amended by inserting immediately after "304(a)(1)(C)," the following: "304(c),". (b) Section 310(a)(7) of the Act (2 U.S.C. 437d(a)(7)), as redesignated by section 105, is amended by striking out "313" and inserting in lieu thereof "312". (c)(1) Section 9002(3) of the Internal Revenue Code of 1954 (defin- 26 USC 9002. ing Commission) is amended by striking out "310(a)(1)" and inserting in lieu thereof "309 (a)(1)". (2) Section 9032(3) of the Internal Revenue Code of 1954 (defining 26 USC 9032 Commission) is amended by striking out "310(a)(1)" and inserting in lieu thereof "309 (a)(1)". (d)(1) Section 301(e)(5)(F) of the Act (2 U.S.C. 431(e)(5)(F)) is amended by striking out "the last paragraph of section 610 of title 18, United States Code" and inserting in lieu thereof "section 321(b) ".

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