18 U.S.C. § 1350 — Failure of corporate officers to certify financial reports

(a) Certification of periodic financial reports. Each periodic report containing financial statements that an issuer files with the Securities and Exchange Commission under section 13(a) or 15(d) of the Securities Exchange Act of 1934 must include a written statement from the issuer’s chief executive officer and chief financial officer, or their equivalents. (b) Content. The statement must certify that the report fully meets section 13(a) or 15(d) of that Act and that, in all material respects, the report fairly presents the issuer’s financial condition and results of operations. (c) Criminal penalties. (1) Whoever makes such a certification knowing that the accompanying report does not meet all requirements of this section may be fined up to $1,000,000, imprisoned up to 10 years, or both. (2) Whoever willfully makes such a certification knowing that the report does not meet all requirements may be fined up to $5,000,000, imprisoned up to 20 years, or both.