Sec 1102 - Tampering with Records or Impeding Official Proceedings

Section 1102 of the Sarbanes-Oxley Act of 2002 criminalizes the knowing alteration, destruction, concealment or falsification of any record, document or tangible object with intent to impede a federal investigation or official proceeding. Violations are felonies punishable by up to 20 years in prison and substantial fines.