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Each periodic report
containing financial statements filed by an issuer with the
Securities Exchange Commission pursuant 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 shall certify that the
periodic report containing the financial statements fully
complies with the requirements of Securities Exchange Act pf
1934 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 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 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. |