Section 902: Attempts & Conspiracies to Commit Fraud Offenses
Section 902 is part of the “White Collar Crime Penalty Enhancement” title. This section states:
any person who attempts or conspires to commit any offense under this chapter shall be subject to the same penalties as those prescribed for the offense, the commissions of which was the object of the attempt or conspiracy.
Which is saying that an executive who violates SOX in a fraudulent manner will be subject to the usual penalties, whether fines or jail time, for fraud.