18 U.S.C. § 1350 — Failure of corporate officers to certify financial reports
submitted 24 years ago by Pub. L. 107-204 to r/title-18-CRIMES-AND-CRIMINAL-PROCEDURE · 243 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Each periodic report containing financial statements filed by an issuer with the Securities Exchange Commission pursuant to section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d)) shall be accompanied by a written statement by the chief executive officer and chief financial officer (or equivalent thereof) of the issuer.
The statement required under subsection (a) shall certify that the periodic report containing the financial statements fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act pf 1 1934 (15 U.S.C. 78m or 78o(d)) and that information contained in the periodic report fairly presents, in all material respects, the financial condition and results of operations of the issuer.
Whoever—
certifies any statement as set forth in subsections (a) and (b) of this section knowing that the periodic report accompanying the statement does not comport with all the requirements set forth in this section shall be fined not more than $1,000,000 or imprisoned not more than 10 years, or both; or
willfully certifies any statement as set forth in subsections (a) and (b) of this section knowing that the periodic report accompanying the statement does not comport with all the requirements set forth in this section shall be fined not more than $5,000,000, or imprisoned not more than 20 years, or both.
Source credit: (Added Pub. L. 107–204, title IX, § 906(a), July 30, 2002, 116 Stat. 806.)
- 2002Enacted · Pub. L. 107-204 · 116 Stat. 806
A history note hasn’t been published yet. The record shows enactment by Pub. L. 107-204 on 2002-07-30.
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