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Sarbanes Oxley Compliance - Sarbanes Oxley Act

SEC. 902. ATTEMPTS AND CONSPIRACIES TO COMMIT CRIMINAL

FRAUD OFFENSES.

(a) IN GENERAL.—Chapter 63 of title 18, United States Code,

is amended by inserting after section 1348 as added by this Act

the following:

‘‘§ 1349. Attempt and conspiracy

‘‘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 commission of which was the object

of the attempt or conspiracy.

(b) CLERICAL AMENDMENT.—The table of sections at the beginning

of chapter 63 of title 18, United States Code, is amended

by adding at the end the following new item:

‘‘1349. Attempt and conspiracy.’’.