Section 14Sec./Art. 14

Section 236 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows:

"Section 236.Indication of taxpayer identification number (TIN). For tax identification purposes, any person required under the authority of this Code, to make, render, or file a return, statement, or a document, shall be supplied with or assigned a taxpayer identification number (TIN) which shall be indicated on such return, statement or document.

"Any person who shall secure more than one TIN or who fails to indicate his correct TIN as required in the foregoing paragraph, shall be criminally liable under the provisions of Section 274 of this Code."