18 USC 1350 – Failure of corporate officers to certify financial reports
(a)
Terms Used In 18 USC 1350
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
(b)
(c)
(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.