18 U.S.C. § 1519 : US Code - Section 1519: Destruction, alteration, or falsification of records in Federal investigations and bankruptcy

      Whoever knowingly alters, destroys, mutilates, conceals, covers
    up, falsifies, or makes a false entry in any record, document, or
    tangible object with the intent to impede, obstruct, or influence
    the investigation or proper administration of any matter within the
    jurisdiction of any department or agency of the United States or
    any case filed under title 11, or in relation to or contemplation
    of any such matter or case, shall be fined under this title,
    imprisoned not more than 20 years, or both.