LEGISLATIVE TEXT

Sarbanes-Oxley Act of 2002
on corporate governance and financial reporting
HR 3763, PL 107-204 (July 30, 2002)

SEC. 1102. TAMPERING WITH A RECORD OR OTHERWISE IMPEDING AN OFFICIAL PROCEEDING.

(1) by redesignating subsections (c) through (i) as subsections (d) through (j), respectively; and

(2) by inserting after subsection (b) the following new subsection:

`(1) 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

`(2) otherwise obstructs, influences, or impedes any official proceeding, or attempts to do so,