; penalties (a) Implementation The President may exercise all authorities provided under sections 203 and 205 of the International Emergency Economic Powers Act (50 U.S.C. 1702 and 1704) to carry out this Act. (b) Penalties A person that violates, attempts to violate, conspires to violate, or causes a violation of this Act or any regulation, license, or order issued to carry out this Act shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act ( 50 U.S.C. 1705 ) to the same extent as a person that commits an unlawful act described in subsection (a) of that section. (c) Briefing on implementation of sanctions (1) In general Not later than 90 days after the date of the enactment of this Act, and every 90 days thereafter through December 31, 2026, the Secretary of State and the Secretary of the Treasury shall jointly brief the appropriate congressional committees on the implementation of sanctions under this Act. (2) Elements Each briefing required under paragraph (1) shall include the following: (A) A description of the number and identity of foreign persons with respect to which sanctions were imposed under section 3 during the 90-day period preceding submission of the report and a brief justification for the imposition of those sanctions with respect to each such person. (B) A description of the efforts of the United States Government to maintain sanctions with respect to the Taliban at the United Nations pursuant to section 4(a) during that period. (C) A description of the impact of sanctions imposed under section 3 on the behavior of the Taliban, other groups, and other foreign governments during that period. (D) A description of— (i) the impact of sanctions imposed under section 3 on Afghan civilians, particularly women and girls; and (ii) the extent to which those sanctions affect the delivery of humanitarian, peacebuilding, education, and other development assistance to the Afghan people. 6. Waivers; exceptions