薩班斯法案（2002）Sec.805.(1)

　　SEC.805.REVIEW OF FEDERAL SENTENCING GUIDELINES FOR OBSTRUCTION OF JUSTICE AND EXTENSIVE CRIMINAL FRAUD.

　　(a)ENHANCEMENT OF FRAUD AND OBSTRUCTION OF JUSTICE SENTENCES.-Pursuant to section 994 of title 28,United States Code,and in accordance with this section,the United States Sentencing Commission shall review and amend,as appropriate,the Federal Sentencing Guidelines and related policy statements to ensure that-

　　(1)the base offense level and existing enhancements contained in United States Sentencing Guideline 2J1.2 relating to obstruction of justice are sufficient to deter and punish that activity;

　　(2)the enhancements and specific offense characteristics relating to obstruction of justice are adequate in cases where-

　　(A)the destruction,alteration,or fabrication of evidence involves-

　　(i)a large amount of evidence,a large number of participants,or is otherwise extensive;

　　(ii)the selection of evidence that is particularly probative or essential to the investigation;or

　　(iii)more than minimal planning;or

　　(B)the offense involved abuse of a special skill or a position of trust;

　　(3)the guideline offense levels and enhancements for violations of section 1519 or 1520 of title 18,United States Code,as added by this title,are sufficient to deter and punish that activity;

　　(4)a specific offense characteristic enhancing sentencing is provided under United States Sentencing Guideline 2B1.1(as in effect on the date of enactment of this Act)for a fraud offense that endangers the solvency or financial security of a substantial number of victims;and

　　(5)the guidelines that apply to organizations in United States Sentencing Guidelines,chapter 8,are sufficient to deter and punish organizational criminal misconduct.