Which of the Following Are Penalties Under the Sarbanes-Oxley Act

Which of the following are penalties under the Sarbanes-Oxley Act for the willful violation of the section requiring the retention of working papers?

A) There are no penalties because the Sarbanes-Oxley Act does not require the retention of working papers.
B) Accountants may be fined but not imprisoned.
C) Accountants may be fined or imprisoned for up to ten years, but not both.
D) Accountants may be fined, imprisoned for up to ten years, or both.
E) Accountants may be fined, imprisoned for up to five years, or both.