18 U.S.C. § 2327 — Mandatory restitution

(a) In general. Despite sections 3663 and 3663A, and in addition to other authorized penalties, the court must order restitution to all victims of an offense for which section 2326 provides an enhanced penalty. (b) Scope and nature. (1) The order must direct the defendant, through the proper court process, to pay each victim the full amount of losses determined by the court under paragraph (2). (2) The order must be issued and enforced under section 3664 like an order under section 3663A. (3) “Full amount of the victim’s losses” means all losses suffered as a proximate result of the offense; this section does not otherwise define “proximate.” (4)(A) Issuing the order is mandatory. (B) The court may not refuse because of the defendant’s finances or because the victim has or may receive insurance or other compensation. (c) Victim defined. “Victim” has the meaning in section 3663A(a)(2).