Nigerian Accountability Act

This Act may be cited as the Nigerian Accountability Act .

(a) In general. For the purposes of administering the Foreign Agents Registration Act of 1938, as amended, ( 22 U.S.C. 611 et seq. ), no person may act, for compensation, as an agent of the government of Nigeria during any period in which Nigeria is designated as a country of particular concern for religious freedom under section 402(b)(1)(A)(ii) of the International Religious Freedom Act of 1998 ( 22 U.S.C. 6442(b)(1)(A)(ii) ).

(b) Penalties. (1) Civil penalty Whoever knowingly fails to comply with this Act; shall, upon proof of such knowing violation by a preponderance of the evidence, be subject to a civil fine of not more than $200,000, depending on the extent and gravity of the violation. (2) Criminal penalty Whoever knowingly and corruptly fails to comply with any provision of this Act shall be imprisoned for not more than 5 years or fined under title 18, United States Code, or both.

(c) Rule of construction. Nothing in this Act shall be construed to prevent an individual from acting, independently and without compensation, as an agent of the government of Nigeria.

(d) Definition. (1) The term government of Nigeria has the meaning given the term government of a foreign country defined in Foreign Agents Registration Act of 1938, as amended, ( 22 U.S.C. 611 ) as applied to the country Nigeria. (2) The term agent — (A) has the meaning given the term agent of a foreign principal as defined in the Foreign Agents Registration Act of 1938, as amended, ( 22 U.S.C. 611 ) as applied to the government of Nigeria; and (B) excludes the exemptions under such Act ( 22 U.S.C. 613 ).