for 1 year . . (3) Conforming amendment The third sentence of section 7203(a) of the Internal Revenue Code of 1986 (as amended by paragraph (1)) is amended by striking this section and inserting this subsection . (c) Fraud and false statements Section 7206 of the Internal Revenue Code of 1986 (relating to fraud and false statements) is amended— (1) by striking Any person and inserting the following: (a) In general Any person , and (2) by adding at the end the following new subsection: (b) Fraud and false statements with respect to tax attributable to human trafficking and commercial sex acts In the case of any violation of subsection (a) relating to any tax attributable to income derived from an act described in paragraph (2) of section 7201(b), subsection (a) shall be applied— (1) by substituting $500,000 ($1,000,000 for $100,000 ($500,000 , and (2) by substituting 5 years for 3 years . . (d) Penalties may be applied in addition to other penalties Section 7204 of the Internal Revenue Code of 1986 (relating to fraudulent statement or failure to make statement to employees) is amended by striking the penalty provided in section 6674 and inserting the penalties provided in sections 6674, 7201, and 7203 . (e) Increase in monetary limitation for underpayment or overpayment of tax due to fraud Section 7206 of the Internal Revenue Code of 1986 (relating to fraud and false statements), as amended by subsection (c), is amended by adding at the end the following new subsection: (c) Increase in monetary limitation for underpayment or overpayment of tax due to fraud If any portion of any underpayment (as defined in section 6664(a)) or overpayment (as defined in section 6401(a)) of tax required to be shown on a return is attributable to fraudulent action described in subsection (a), the applicable dollar amount under subsection (a) shall in no event be less than an amount equal to such portion. A rule similar to the rule under section 6663(b) shall apply for purposes of determining the portion so attributable. . (f) Moneys