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萨班斯法案（2002）Sec.802.(1)
SEC.802.CRIMINAL PENALTIES FOR ALTERING DOCUMENTS.
(a)IN GENERAL.-Chapter 73 of title 18,United States Code,is amended by adding at the end the following:
"§1519.Destruction,alteration,or falsification of records in Federal investigations and bankruptcy
"Whoever knowingly alters,destroys,mutilates,conceals,covers up,falsifies,or makes a false entry in any record,document,or tangible object with the intent to impede,obstruct,or influence the investigation or proper administration of any matter within the jurisdiction of any department or agency of the United States or any case filed under title 11,or in relation to or contemplation of any such matter or case,shall be fined under this title,imprisoned not more than 20 years,or both.
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