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`(2) Whoever violates this section in an effort to conceal a substantive offense involving the causing, transporting, permitting or offering or seeking by notice or advertisement, a minor to engage in sexually explicit conduct for the purpose of producing a visual depiction of such conduct in violation of this title, or to conceal a substantive offense that involved trafficking in material involving the sexual exploitation of a minor, including receiving, transporting, advertising, or possessing material involving the sexual exploitation of a minor with intent to traffic, in violation of this title, shall be imprisoned for not more than 5 years and fined in accordance with the provisions of this title, or both.
`(3) Whoever violates paragraph (2) after having been previously convicted of a violation punishable under that paragraph shall be imprisoned for any period of years not more than 10 years but not less than 2 years, and fined in accordance with the provisions of this title, or both.
`The provisions of this section shall not become effective until 90 days after the final regulations implementing this section are published in the Federal Register. The provisions of this section shall not apply to any matter, or image therein, produced, in whole or in part, prior to the effective date of this section.
`(k) On an annual basis, the Attorney General shall submit a report to Congress--
`(1) concerning the enforcement of this section and section 2257 by the Department of Justice during the previous 12-month period; and
`(2) including--
`(A) the number of inspections undertaken pursuant to this section and section 2257;
`(B) the number of open investigations pursuant to this section and section 2257;
`(C) the number of cases in which a person has been charged with a violation of this section and section 2257; and
`(D) for each case listed in response to subparagraph (C), the name of the lead defendant, the federal district in which the case was brought, the court tracking number, and a synopsis of the violation and its disposition, if any, including settlements, sentences, recoveries and penalties.'.
(b) Chapter Analysis- The chapter analysis for chapter 110 of title 18, United States Code, is amended by inserting after the item for section 2257 the following:
`2257A.
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