
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 15USC80a-33]

 
                      TITLE 15--COMMERCE AND TRADE
 
              CHAPTER 2D--INVESTMENT COMPANIES AND ADVISERS
 
                   SUBCHAPTER I--INVESTMENT COMPANIES
 
Sec. 80a-33. Destruction and falsification of reports and 
        records
        

(a) Willful destruction

    It shall be unlawful for any person, except as permitted by rule, 
regulation, or order of the Commission, willfully to destroy, mutilate, 
or alter any account, book, or other document the preservation of which 
has been required pursuant to section 80a-30(a) or 80a-31(c) of this 
title.

(b) Untrue statements or omissions

    It shall be unlawful for any person to make any untrue statement of 
a material fact in any registration statement, application, report, 
account, record, or other document filed or transmitted pursuant to this 
subchapter or the keeping of which is required pursuant to section 80a-
30 (a) of this title. It shall be unlawful for any person so filing, 
transmitting, or keeping any such document to omit to state therein any 
fact necessary in order to prevent the statements made therein, in the 
light of the circumstances under which they were made, from being 
materially misleading. For the purposes of this subsection, any part of 
any such document which is signed or certified by an accountant or 
auditor in his capacity as such shall be deemed to be made, filed, 
transmitted, or kept by such accountant or auditor, as well as by the 
person filing, transmitting, or keeping the complete document.

(Aug. 22, 1940, ch. 686, title I, Sec. 34, 54 Stat. 840.)

                          Transfer of Functions

    For transfer of functions of Securities and Exchange Commission, 
with certain exceptions, to Chairman of such Commission, see Reorg. Plan 
No. 10 of 1950, Secs. 1, 2, eff. May 24, 1950, 15 F.R. 3175, 64 Stat. 
1265, set out under section 78d of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 80a-6, 80a-8, 80a-43, 80a-58 
of this title.
