“ Whoever knowingly, with the intent to retaliate, takes any action harmful to any person, including interference with the lawful employment or livelihood of any person, for providing to a law enforcement officer any truthful information relating to the commission or possible commission of any Federal offense, shall be fined under this title or imprisoned not more than 10 years, or both. ”

“ CONSIDERATIONS IN REVIEW— In carrying out this section, the Sentencing Commission is requested to— (1) ensure that the sentencing guidelines and policy statements reflect the serious nature of securities, pension, and accounting fraud and the need for aggressive and appropriate law enforcement action to prevent such offenses ”

“ VIOLATIONS NOT CHARGED— If the issuer or other person described in subparagraph (A) is not charged with any violation of the Federal securities laws before the expiration of the effective period of a temporary order under subparagraph (A) (including any applicable extension period) , the escrow shall terminate at the expiration of the 45-day effective period (or the expiration of any extension period, as applicable) , and the disputed payments (with accrued interest) shall be returned to the issuer or other affected person. ́ ́. ”