萨班斯法案（2002）Sec.802.(3)

　　"(b)Whoever knowingly and willfully violates subsection(a)(1),or any rule or regulation promulgated by the Securities and Exchange Commission under subsection(a)(2),shall be fined under this title,imprisoned not more than 10 years,or both.

　　"(c)Nothing in this section shall be deemed to diminish or relieve any person of any other duty or obligation imposed by Federal or State law or regulation to maintain,or refrain from destroying,any document.".