18 U.S.C. § 1350 : US Code - Section 1350: Failure of corporate officers to certify financial reports

Search 18 U.S.C. § 1350 : US Code - Section 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 (!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.
(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.