§ 80a-33. — Destruction and falsification of reports and records.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 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.
