Section node
Destruction or alteration of records
18 U.S.C. § 1519
- What this page is
- Section node, 18 U.S.C. § 1519
- Checked against the official source
- 2026-08-15Expired
- Responsible publisher
- ExploreWorld Legal, editorial deskLiability position
Short answer
What does 18 U.S.C. § 1519 require, and where does it carry an outcome in the rule tree?
18 U.S.C. § 1519 is the paragraph the SOX decision agent rests on for this question. Records connected to a matter within federal jurisdiction may not be altered or destroyed. The block was read against the publisher on 2026-08-15 and carries 1 outcomes in the agent's rule tree. The reference can be cited as it stands, with a link to the official text and a content hash.
18 U.S.C. § 1519Checked against the publisher 2026-08-15Official text
A source reference, not legal advice.
- Jurisdiction
- 15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519
- Section node
- records
- Read
- 2026-08-15
- Hash
- sha256:3cf51d5a15e8845c
Outcomes resting on this section
The rules below point to this section in their outcome. The verdict is a machine classification, not a judgment on an individual matter.
sox-1519
The bar on altering or destroying records applies
18 U.S.C. § 1519 prohibits altering, destroying or concealing records with intent to impede an investigation or matter within federal jurisdiction.
prohibited, Requirement applies
Section nodes
- Corporate responsibility for financial reports15 U.S.C. § 7241 (Section 302)
- Management assessment of internal controls15 U.S.C. § 7262 (Section 404)
- Auditor attestation15 U.S.C. § 7262(b)
- Protection for employees who report18 U.S.C. § 1514A
The verdict is a machine classification of the outcome, not legal advice and not a compliance decision.
Verifiable trust signals
- Source-linked answers and explicit evidence gaps
- Obligations, controls, risks and consequences
- Stable objects and verifiable checksums
- Rule-based objects, optional source-linked reasoning
- Model card, source status and audit