is located shall provide to the Attorney General such assurances as the Attorney General may require to establish that the covered entity has met the requirements for public disclosure under State law if the State report is filed. (b) Federal reports If a covered entity receives a gift, donation, or contribution from, or enters into a contract or agreement with, a foreign principal, if any other department, agency, or bureau of the executive branch requires a report containing requirements substantially similar to those required under this section, a copy of the report may be filed with the Attorney General in lieu of a report required under this Act. 7. Administration and Enforcement (a) Books and records (1) Retention period For a period of not less than 5 years, a covered entity shall retain the necessary materials required to comply with the requirements of this Act, including books of account, all communications with the foreign principal, and other records regarding its activities related to any contracts, memorandum of understandings, or agreements with or gifts, donations, or contributions from a foreign principal. (2) Inspection (A) Attorney General Upon request of the Attorney General, each covered entity shall furnish to the Attorney General all information and records in its possession which the Attorney General may determine to be necessary to comply with the requirements under this Act. (B) Congress Upon request of Congress or a committee of Congress, a covered entity shall furnish to Congress or the committee such information and records as Congress or the committee may request to determine the extent to which the covered entity is in compliance with the requirements of this Act. (3) Publication Any information or records furnished pursuant to paragraph (2)(A) shall be made available in the database required under subsection (a). (4) Prohibition It shall be unlawful for any person willfully to conceal, destroy, obliterate, mutilate, or falsify, or to attempt to conceal, destroy, obliterate,