(as defined in section 6103(b)(6)) for the purpose of making any list, return, account, statement, or other document submitted to the Secretary under the provisions of this title shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $250,000 ($500,000 in the case of a corporation) or imprisoned not more than 5 years, or both, together with the costs of prosecution. . (b) Identity protection personal identification number Section 6109 is amended by inserting after subsection (d) the following new subsection: (e) Identity protection personal identification number (1) In general For purposes of this section, the term identifying number shall include an identity protection personal identification number, as defined in paragraph (2). (2) Definition The term identity protection personal identification number means a number assigned by the Secretary to a taxpayer to help prevent the misuse of the social security account number of the taxpayer on fraudulent Federal income tax returns and to assist the Secretary in verifying a taxpayer's identity. . (c) Effective date The amendments made by subsection (a) shall apply to offenses committed on or after the date of the enactment of this Act. 103. Increased penalty for improper disclosure or use of information by preparers of returns (a) In general Section 6713 is amended— (1) by redesignating subsections (b) and (c) as subsections (c) and (d), respectively, and (2) by inserting after subsection (a) the following new subsection: (b) Enhanced penalty for improper use or disclosure relating to identity theft (1) In general In the case of a disclosure or use described in subsection (a) that is made in connection with a crime relating to the misappropriation of another person's taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection (a) shall be applied— (A) by substituting $1,000 for $250 , and (B) by substituting $50,000 for $10,000 . (2) Separate application of total penalty