39. A person, knowing or having reasonable grounds for believing that a document or other thing is or may be required in evidence before a Commission, shall not wilfully—
(a) conceal, mutilate, destroy or alter the document or other thing;
(b) render the document or other thing incapable of identification; or
(c) in the case of a document—render it illegible or indecipherable.
Penalty: $20,000 or imprisonment for 2 years.