; and (B) a list of foreign persons of China, Lebanon, Jordan, Egypt, Iraq, Oman, Turkey, Qatar, Kuwait, and the United Arab Emirates that are involved in business activities with regard to the infrastructure, construction, financial services, telecommunications, or petroleum sectors of the Syrian economy. (2) Form The list required by this subsection shall be submitted in unclassified form, but may contain a classified annex if necessary. (c) Sanctions described The sanctions described in this subsection are sanctions applicable with respect to a foreign person pursuant to section 7412(b) of the Caesar Syria Civilian Protection Act of 2019 ( 22 U.S.C. 8791 note). 103. Sanctions with respect to certain individuals serving in the Lebanese Internal Security Forces and the Lebanese Armed Forces (a) In general The President shall impose the sanctions described in subsection (c) with respect to each individual on the list required by subsection (b)(3). (b) Report Not later than 120 days after the date of the enactment of this Act, the President shall submit to the appropriate congressional committees a report that— (1) describes efforts by the Government of Lebanon to prevent sanctions evasion activities, including smuggling efforts to support the Government of Syria, including an identification of the extent to which the Government of Lebanon, the Lebanese Internal Security Forces (ISF), and the Lebanese Armed Forces (LAF) have knowingly permitted, facilitated, or assisted such efforts; (2) describes efforts by the Government of Lebanon, the ISF, and the LAF have taken to prevent the forced repatriation of Syrian refugees back to Syria