The Foreign Corrupt Practices Act (1977) makes it illegal for U.S. companies, citizens, and anyone acting within the United States to bribe foreign government officials to obtain or retain business. The law requires companies to maintain accurate books and records and has both criminal and civil penalties. Violations can result in fines up to $2 million per violation for corporations and $250,000 plus five years imprisonment for individuals. The Department of Justice enforces the anti-bribery provisions, while the SEC enforces accounting requirements.