Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
44 lines
2.6 KiB
Markdown
44 lines
2.6 KiB
Markdown
---
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type: "LegalText"
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title: "18 U.S.C. § 1350"
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description: "Failure of corporate officers to certify financial reports"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 18
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title_name: "CRIMES AND CRIMINAL PROCEDURE"
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chapter_number: "63"
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chapter_name: "MAIL FRAUD AND OTHER FRAUD OFFENSES"
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section: "1350"
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citation: "18 U.S.C. § 1350"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc18@119-100.zip"
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source_identifier: "/us/usc/t18/s1350"
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source_file: "data/legal/raw/us/code/title-18/usc18.xml"
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source_hash: "27201bb8b7a89ab7c34031fa2070f8a66f12015460b363095d44db72156184da"
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raw_snapshot_hash: "1a1bbbbdb59e376ada4eb7ad1056fd68d396679ee7ab59f0561af15006122708"
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text_hash: "990f6eee974aaeb00c3d7886c8a056e6f94331399da2e6323c91a3bae07928a4"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 18 U.S.C. § 1350 - Failure of corporate officers to certify financial reports
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## Text
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(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.
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(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 11 So in original. Probably should be “of”. 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.
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(c) Criminal Penalties.— Whoever—
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(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
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(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.
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(Added Pub. L. 107–204, title IX, § 906(a), July 30, 2002, 116 Stat. 806.)
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