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