萨班斯法案(2002)Sec.308.(1)
SEC.308.FAIR FUNDS FOR INVESTORS.
(a)CIVIL PENALTIES ADDED TO DISGORGEMENT FUNDS FOR THE RELIEF OF VICTIMS.-If in any judicial or administrative action brought by the Commission under the securities laws(as such term is defined in section 3(a)(47)of the Securities Exchange Act of 1934(15 U.S.C.78c(a)(47))the Commission obtains an order requiring disgorgement against any person for a violation of such laws or the rules or regulations thereunder,or such person agrees in settlement of any such action to such disgorgement,and the Commission also obtains pursuant to such laws a civil penalty against such person,the amount of such civil penalty shall,on the motion or at the direction of the Commission,be added to and become part of the disgorgement fund for the benefit of the victims of such violation.
(b)ACCEPTANCE OF ADDITIONAL DONATIONS.-The Commission is authorized to accept,hold,administer,and utilize gifts,bequests and devises of property,both real and personal,to the United States for a disgorgement fund described in subsection(a).Such gifts,bequests,and devises of money and proceeds from sales of other property received as gifts,bequests,or devises shall be deposited in the disgorgement fund and shall be available for allocation in accordance with subsection(a).