22 U.S. Code § 8514a - Imposition of sanctions with respect to the transfer of goods or technologies to Iran that are likely to be used to commit human rights abuses
The President shall impose sanctions in accordance with subsection (c) with respect to each person on the list required by subsection (b).
Not later than 90 days after August 10, 2012, the President shall submit to the appropriate congressional committees a list of persons that the President determines have knowingly engaged in an activity described in paragraph (2) on or after August 10, 2012.
A person engages in an activity described in subparagraph (A) without regard to whether the activity is carried out pursuant to a contract or other agreement entered into before, on, or after August 10, 2012.
The list required by paragraph (1) shall be submitted in unclassified form but may contain a classified annex.
Subject to paragraph (2), the President shall impose sanctions described in section 8514(c) of this title with respect to a person on the list required by subsection (b).