a referral under paragraph (1). (4) Third-party experts The Secretary may utilize third parties with relevant expertise, including universities, museums, dealers, collector organizations, and others, in making determinations regarding to which Indian Tribe or Native Hawaiian organization an individual or organization should be referred under paragraph (1). (d) Legal liability This section shall not impose additional penalties or legal liability. (e) Immunity Any person who voluntarily returns covered items prior to active investigation shall have immunity from criminal prosecution for taking or holding such items. (f) Repatriation under native american graves protection and repatriation act The voluntary return provisions of this section shall apply to a specific Native American item only to the extent that the repatriation provisions under section 7 of the Native American Graves Protection and Repatriation Act ( 25 U.S.C. 3005 ) do not apply. (g) Tax documentation Voluntary return facilitation shall include provision for tax documentation of deductible gifts of Native American items to Native American tribes and Native Hawaiian organizations. 8. Halting international sales (a) Request Indian Tribe or Native Hawaiian organization An Indian Tribe or Native Hawaiian organization may submit to the liaison designated by the Secretary of State a request that the United States become involved in halting the international sale of Native American cultural items obtained in violation of the Native American Graves Protection and Repatriation Act ( 25 U.S.C. 3001 et seq. or 18 U.S.C. 1170 ), Native American archaeological resources obtained in violation of the Archaeological Resources Protection Act of 1979 ( 16 U.S.C. 470aa et seq.), and Native American objects of antiquity obtained in violation of the Antiquities Act under section 1866(b) of title 18, United States Code. Such a request shall include— (1) a certification that the Indian Tribe or Native Hawaiian organization submits evidence the item was illegally removed