Concealing or destroying invoices or other papers
Official text prohibited actmental stateif conditionpenaltylegal term
Whoever conceals or destroys any invoice, book, or paper relating to any merchandise imported into the United States, after an inspection thereof has been demanded by the collector of any collection district; or
Whoever conceals or destroys at any time any such invoice, book, or paper for the purpose of suppressing any evidence of fraud therein contained—
Shall be or imprisoned not more than two years, or both.
History: (June 25, 1948, ch. 645, 62 Stat. 718 (PDF, 39 MB); Pub. L. 103–322, title XXXIII, §330016(1)(K), Sept. 13, 1994, 108 Stat. 2147 (PDF, 52 MB).)
Simplified explanation
It is a federal crime to willfully hide or destroy invoices, books, or papers about imported goods after customs officials have asked to inspect them. It is also a crime to hide or destroy them at any time to cover up evidence of fraud.