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It imposes a fine and/or imprisonment for not more than 20 years for anyone who "corruptly alters, destroys, mutilates, or conceals a record, document, or other object, or attempts to do so, with the intent to impair the object's integrity or availability for use in an official proceeding" or "otherwise obstructs, influences, or impedes any official proceeding, or attempts to do so.
I think it would be greatly to our advantage if, instead of calling ourselves Homo sapiens, we called ourselves Homo mutilans, the mutilating species, the species that mutilates both mind and body, often in the name of reason, religion, tradition, custom, morality, and law.
It establishes harsh penalties for wrongdoing not only by accountants and corporate officers, but also by anyone "who corruptly alters, destroys, mutilates, or conceals a record, document, or other object, or attempts to do so, with the intent to impair the object's integrity or availability for use in an official proceeding" or "otherwise obstructs, influences, or impedes any official proceeding, or attempts to do so.