Every person who receives welfare benefits, in order to receive such benefits, must sign an affidavit attesting to their lawful residency within the United States. Any false affidavit constitutes perjury punishable by imprisonment by the Oklahoma Department of Corrections for up to 5 years. Section 9 of HB1804 requires that for any independent contractor which fails to provide employment verification to the contracting entity the contracting entity must withhold state income tax at the top marginal rate for the compensation paid to the independent contractor. Any contracting entity which fails to withhold such tax shall be liable for such tax. This section has been struck from the law following a federal court challenge. Section 10 of HB1804 directs the Oklahoma Attorney General to enter into a memorandum of understanding between the State and the United States Department of Justice and the United States Department of Homeland Security to authorize State and local law enforcement agencies to enforce Federal immigration and customs laws, detention and removals, and investigations. All local governments are prohibited in any way from preventing, prohibiting, or hindering local law enforcement agencies from communication or cooperating with Federal officials regarding immigration verification or enforcement. Section 11 of HB1804 provides that no illegal immigrant may receive resident-level tuition at any college or university within the State or receive post-secondary scholarships or financial aid. Section 12 of HB1804 established the "Fraudulent Documents Identification Unit" of the Oklahoma Department of Public Safety to investigate and apprehend those who sale or distribute fraudulent identification documents. Section 13 of HB1804 makes technical amendments to the procedure used to determine those eligible to receive lower residency tuition at any college or university within the State make establishing stricter requirements for determining lawful residency. In October 2007, the National Coalition of Latino Clergy filed a federal lawsuit, seeking to overturn the bill on the grounds that it was unconstitutional and violated rights to due process, but this was finally dismissed in December 2007 because the plaintiffs named in the suit didn't have standing to challenge the law. In November 2007, CNN reported that many in Oklahoma's Latino community were staying home, fearful that police would arrest and deport them, and that this was impacting heavily on local businesses. In June 2008, a federal judge issued an injunction against implementation of two parts of the bill which deal with the requirement of an employer to verify a worker's eligibility, and the requirement for businesses to verify the work authorization status of independent contractors. In December 2012, a final judgment was entered in the case following an appellate ruling, which preserves the requirement for government contractors to participate in E-Verify, but strikes the tax penalties for unverified independent contractors in Section 9 and the discrimination liability for retaining illegal aliens from Section 7.