Sarbanes-Oxley
Public Company Accounting Reform and Investors Protection Act

§ 1519. Destruction, Alteration, or Falsification of Records in Federal Investigations and Bankruptcy.
Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or influence the investigation or proper administration of any matter within the jurisdiction of any department or agency of the United States or any case filed under title 11, or in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both.

SEC. 906. CORPORATE RESPONSIBILITY FOR FINANCIAL REPORTS.
(a) IN GENERAL.—Chapter 63 of title 18, United States Code, is amended by inserting after section 1349, as created by this Act, the following:

§ 1350. Failure of Corporate Officers to Certify Financial Reports.
(a) CERTIFICATION OF PERIODIC FINANCIAL REPORTS.—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.

(b) CONTENT.—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 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.

(c) CRIMINAL PENALTIES.—Whoever—


  (1) 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

  (2) 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.