; and (B) any agricultural land acquired shall not be used for farming during the 5-year period described in that paragraph, except under a lease to an authorized legal entity in accordance with this Act. 5. Compliance (a) Certifying affidavit For any acquisition of an ownership interest in agricultural land by a legal entity after the date of enactment of this Act, at the time of acquisition, the legal entity purchasing the agricultural land shall sign, and submit to the Secretary, an affidavit, under penalty of perjury, certifying compliance with this Act. (b) Federal tax return affidavit Beginning with the first taxable year after the date of enactment of this Act, any legal entity with an ownership interest in agricultural land shall file an affidavit along with the Federal tax return submitted by the legal entity, under penalty of perjury, certifying compliance with this Act. (c) USDA programs and Farm Credit System Any legal entity applying to participate in any program of the Department of Agriculture or the Farm Credit System after the date of enactment of this Act shall provide documentation that demonstrates compliance with this Act as a condition of eligibility for the program. (d) Ineligibility Any unauthorized legal entity that holds an ownership interest in agricultural land described in section 4(b)(1)(K) shall not be eligible to participate in any program of the Department of Agriculture or the Farm Credit System after the date of enactment of this Act. (e) Reports to Congress Each calendar year, the Secretary shall submit to Congress, and make publicly available on the website of the Department of Agriculture, a report on violations of this Act discovered through affidavits received under subsections (a) and (b) and documentation received under subsection (c). 6. Enforcement (a) Referral If the Secretary determines that a legal entity has acquired, or holds title to or interest in, agricultural land in violation of this Act, the Secretary shall report that violation to the Attorney General for