18 U.S.C. § 443
§ 443. War contracts
Whoever willfully secretes, mutilates, obliterates, or destroys—
- (a) any records of a war contractor relating to the negotiation, award, performance, payment, interim financing, cancellation or other termination, or settlement of a war contract of $25,000 or more; or
- (b) any records of a war contractor or purchaser relating to any disposition of termination inventory in which the consideration received by any war contractor or any government agency is $5,000 or more,
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