---
kind: "section"
citation: "11 C.F.R. § 9012.4"
title: "11"
number: "9012.4"
heading: "Unlawful misrepresentations and falsification of statements, records or other evidence to the Commission; refusal to furnish books and records."
url: "https://uscodex.org/cfr/11/9012.4"
---

# §9012.4. Unlawful misrepresentations and falsification of statements, records or other evidence to the Commission; refusal to furnish books and records.


It shall be unlawful for any person knowingly and willfully—

- (a) To furnish any false, fictitious, or fraudulent evidence, books or information to the Commission under [11 CFR parts 9001-9008](/cfr/11/part9001-9008.md), or to include in any evidence, books or information so furnished any misrepresentation of a material fact, or to falsify or conceal any evidence, books or information relevant to a certification by the Commission or any examination and audit by the Commission under [11 CFR parts 9001](/cfr/11/part9001.md) et seq.; or
- (b) To fail to furnish to the Commission any records, books or information requested by the Commission for purposes of [11 CFR parts 9001](/cfr/11/part9001.md) et seq.

## Notes

### Authority

Authority: 26 U.S.C. 9012.

### Source

Source: 56 FR 35928, July 29, 1991, unless otherwise noted.