((a)) ** In general** Not later than 90 days after , and annually thereafter, the Secretary of State shall submit to the appropriate congressional committees a list of each person the Secretary determines, based on credible evidence, on or after —

((1)) is responsible for extrajudicial killings, torture, or other gross violations of internationally recognized human rights committed against individuals in Iran who seek—

((A)) to expose illegal activity carried out by officials of the Government of Iran; or

((B)) to obtain, exercise, defend, or promote internationally recognized human rights and freedoms, such as the freedoms of religion, expression, association, and assembly, and the rights to a fair trial and democratic elections; or

((2)) acts as an agent of or on behalf of a foreign person in a matter relating to an activity described in paragraph (1).

((b)) ** Sanctions described**

((1)) ** In general** The President may, in accordance with the International Emergency Economic Powers Act ( et seq.), block all transactions in all property and interests in property of a person on the list required by subsection (a) if such property and interests in property are in the United States, come within the United States, or are or come within the possession or control of a United States person.50 U.S.C. 1701

((2)) ** Penalties** A person that violates, attempts to violate, conspires to violate, or causes a violation of paragraph (1) or any regulation, license, or order issued to carry out paragraph (1) shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act () to the same extent as a person that commits an unlawful act described in subsection (a) of that section.50 U.S.C. 1705