Section 906: Corporate Responsibility for Financial Reports
This section provides penalties that executives of public companies might want to pay attention to: up to $5 million and 20 years in jail for certifying a false or misleading report. The CEO and CFO of the company must provide a written statement that:
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 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.