|
This section imposes
penalties of fines and/or up to 20 years imprisonment for
altering, destroying, mutilating, concealing, falsifying
records, documents or tangible objects with the intent to
obstruct, impede or influence a legal investigation.
This section also
imposes penalties of fines and/or imprisonment up to 10 years on
any accountant who knowingly and willfully violates the
requirements of maintenance of all audit or review papers for a
period of 5 years. |