22 U.S. Code § 8792 - Imposition of sanctions with respect to the transfer of goods or technologies to Syria that are likely to be used to commit human rights abuses
Not later than 120 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.
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