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.