One of the problems that Congress was concerned about was defendants who
destroyed evidence might escape conviction via limitations in the coverage of
existing statutes. Explain how Sarbanes-Oxley addresses this.
Solution
Section 802(a) of the SOX states that \"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.
destroyed evidence might escape conviction via limitations in the coverage of
existing statutes. Explain how Sarbanes-Oxley addresses this.
Solution
Section 802(a) of the SOX states that \"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.
