“(iii) In any case in which a social security account number has been issued to a child who has not attained the age of 14 pursuant to subclause (IV) or (V) of clause (i) and it is demonstrated by evidence, as determined by the Commissioner of Social Security, and submitted under penalty of perjury to the Commissioner by a parent or guardian of the child that in the course of transmission of a social security card to the child, the confidentiality of such number has been compromised by reason of loss or theft of such social security card, the Commissioner shall issue a new social security account number to such child and make note in the records maintained with respect to such child of the pertinent information received by the Commissioner regarding the loss or theft of the social security card.”.