“ Destruction, alteration, or falsification of records in Federal investigations and bankruptcy ``Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or influence the investigation or proper administration of any matter within the jurisdiction of any department or agency of the United States or any case filed under title 11, or in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both. ”

“ BURDENS OF PROOF— An action brought under paragraph (1) (B) shall be governed by the legal burdens of proof set forth in section 42121 (b) of title 49, United States Code. `` (D) STATUTE OF LIMITATIONS— An action under paragraph (1) shall be commenced not later than 90 days after the date on which the violation occurs. `` (c) REMEDIES— `` (1) IN GENERAL— An employee prevailing in any action under subsection (b) (1) shall be entitled to all relief necessary to make the employee whole. ”

“ IN GENERAL— Chapter 63 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 1348. Securities fraud ``Whoever knowingly executes, or attempts to execute, a scheme or artifice— `` (1) to defraud any person in connection with any security of an issuer with a class of securities registered under section 12 of the Securities Exchange Act of 1934 (15 U.S.C. 78l) or that is required to file reports under section 15 (d) of the Securities Exchange Act of 1934 (15 U.S.C. 78o (d) ) ”