or causes a violation of paragraph (1), (2), or (3) of subsection (b), or any regulation, license, or order issued to carry out such paragraph, shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act ( 50 U.S.C. 1705 ) to the same extent as a person that commits an unlawful act described in subsection (a) of such section. (d) Exception The sanctions described in subsection (c)(1) shall not apply to any act incidental or necessary to the provision of urgently needed humanitarian assistance. 109. GAO review of United States military support to Saudi-led coalition (a) Review The Comptroller General of the United States shall conduct a review of the United States military support to the Saudi-led coalition that evaluates— (1) the manner and extent to which the United States military provides support to the Saudi-led coalition