; and (2) for which individual coverage has been selected. (d) Effect of inaccurate reports No penalty with respect to benefits under this Act shall be assessed against a producer on a farm for an inaccurate acreage or production report unless the Secretary determines that the producer on the farm knowingly and willfully falsified the acreage or production report. (e) Tenants and sharecroppers In carrying out this Act, the Secretary shall provide adequate safeguards to protect the interests of tenants and sharecroppers. (f) Sharing of payments The Secretary shall provide for the sharing of payments made under this Act among the producers on a farm on a fair and equitable basis.