The Illegal Immigration Reform and Immigrant Responsibility Act (IIRIRA) added a new subsection (e) to 8 U.S.C. § 1324c, which makes it an offense, punishable by up to 5 years in prison, for any person, in connection with any matter within the jurisdiction of the Immigration and Naturalization Service, to knowingly and willfully fail to disclose, conceal or cover up the fact that such person, on behalf of any other person and for a fee or other remuneration, prepared or assisted in the preparation of a falsely made application for immigration benefits. Prosecutions based solely on an individual's failure to disclose his or her involvement in preparing a false application would be subject to constitutional challenge. See Marchetti v. United States, 390 U.S. 39 (1968). Accordingly, prosecutions under this section should focus on the accused's efforts to affirmatively conceal and cover up his/her involvement in preparing fraudulent immigration applications. Repeat offenders under this section, i.e. persons who, having been convicted of such an offense, thereafter knowingly and willfully prepare or assist in preparing an application for immigration benefits, whether or not for a fee or other remuneration, shall be subject to imprisonment for up to 15 years.
[cited in USAM 9-73.100]