Sec.  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