§  32.4   Communications Act.

   Attention is directed to the following extract from section 220 of the
   Communications Act of 1934, 47 U.S.C. 220 (1984):

   (e) Any person who shall willfully make any false entry in the accounts
   of any book of accounts or in any record or memoranda kept by any such
   carrier, or who shall willfully destroy, mutilate, alter, or by any
   other means or device falsify any such account, record, or memoranda,
   or who shall willfully neglect or fail to make full, true, and correct
   entries in such accounts, records, or memoranda of all facts and
   transactions appertaining to the business of the carrier, shall be
   deemed guilty of a misdemeanor, and shall be subject, upon conviction,
   to a fine of not less than $1,000 nor more than $5,000 or imprisonment
   for a term of not less than one year nor more than three years, or both
   such fine and imprisonment: Provided, that the Commission may in its
   discretion issue orders specifying such operating, accounting or
   financial papers, records, books, blanks, or documents which may, after
   a reasonable time, be destroyed, and prescribing the length of time
   such books, papers, or documents shall be preserved.

   For regulations governing the periods for which records are to be
   retained, see part 42, Preservation of Records of Communications Common
   Carriers, of this chapter which relates to preservation of records.

Subpart B--General Instructions