and law enforcement information sharing. Sec. 324. Accountability for children and taxpayers. Sec. 325. Custody of unaccompanied alien children in formal removal proceeding. Sec. 326. Fraud in connection with the transfer of custody of unaccompanied alien children. Sec. 327. Notification of States and foreign governments, reporting, and monitoring. Sec. 328. Emergency immigration judge resources. Sec. 329. Reports to Congress. TITLE IV—Penalties for smuggling, drug trafficking, human trafficking, terrorism, and illegal entry and reentry