Sec 802 - Criminal Penalties for Altering Documents

Section 802 of the Sarbanes-Oxley Act makes it a felony to knowingly alter, destroy, mutilate, conceal, or falsify any record, document, or tangible object that is required to be kept by a federal agency or a publicly traded company, imposing penalties of up to 20 years' imprisonment and fines to deter corporate fraud and protect document integrity.