58 STAT.] 78TH CONG., 2D SESS.- CH. 358-JULY 1, 1944 portion thereof which, in its opinion, was affected by the fraud. In any such case the Department of Justice shall take such action as it deems appropriate to recover payments made to such war contractor. PRESERVATION OF RECORDS; PROSECUTION OF FRAUD SEC. 19. (a) It shall be unlawful for any person willfully to secrete, mutilate, obliterate, or destroy, or cause to be secreted, muti- lated, obliterated, or destroyed- (i) any records of a war contractor relating to the negotiation, award, performance, payment, interim financing, cancelation or other termination, or settlement of a war contract of $25,000 or more; or (ii) any records of a war contractor and any purchaser relating to any disposition of termination inventory in which the consid- eration received by any war contractor or any Government agency is $5,000 or more, until (1) five years after such disposition of termination inventory by such war contractor or Government agency, or (2) five years after the final settlement of such war contract, or (3) five years after the termination of hostilities in the present war as proclaimed by the President or by a concurrent resolution of the two Houses of Congress, whichever applicable period is longer. As used in this subsection, the term "records" includes, but is not limited to, books, ledgers, checks and check stubs, pay-roll data, vouchers, memoranda, correspondence, inspection reports ahd certifi- cates. Any corporation violating any provision of this subsection shall be fined not more than $50,000 and any natural person violating any provision of this subsection shall be fined not more than $10,000, or imprisoned for not more than five years, or both: Provided, how- ever, That the Director, by regulation, may authorize the destruction of such records upon such terms and conditions as he deems appro- priate, which may include the making and retaining of photographs or microphotographs. Photographs or microphotographs of any records made in compliance with such regulations of the Directr shall have the same force and effect as the originals thereof would have and shall be treated as originals for the purpose of admissibility in evidence. (b) The first section of the Act of August 24, 1942 (56 Stat. 747; title 18, U. S . C ., Supp. II, sec. 590a), is amended to read as follows: "The running of any existing statute of limitations applicable to any offense against the laws of the United States (1) involving defrauding or attempts to defraud the United States or any agency thereof whether by conspiracy or not, and in any manner, or (2) com- mitted in connection with the negotiation, procurement, award, per- formance, payment for, interim financing, cancelation or other termination or settlement, of any contract, subcontract, or purchase order which is connected with or related to the prosecution of the present war, or with any disposition of termination inventory by any war contractor or Government agency, shall be suspended until three years after the termination of hostilities in the present war as pro- claimed by the President or by a concurrent resolution of the two Houses of Congress. This section shall apply to acts, offenses, or transactions where the existing statute of limitations has not yet fully run, but it shall not apply to acts, offenses, or transactions which are already barred by provisions of existing law." (c) (1) Every person who makes or causes to be made, or presents or causes to be presented to any officer, agent, or employee of any Gov- ernment agency any claim, bill, receipt, voucher, statement, count, 667 Recovery of pay- ments. Unlawful acts. "Record." Penalty. Authorized destro- tion of records. Photographs or mi- rophotograph. 18 U. 8. 0., Bupp. HI,I 0L IN, p. 781. Offeses agalnst U.S. Suspension of run- ning of statutes do Pimthatist PmIKst"foriaud.
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