Also, any person who knowingly and willfully destroys or conceals any record relating to the provision of assistance under Title IV of the Higher
Education Act of 1965, as amended, or attempts to so destroy or conceal with intent to defraud the United States or to prevent the United States from
enforcing any right obtained by subrogation under Part B of Title IV, shall upon conviction thereof, be fined not more than $20,000 or imprisoned not
more than 5 years, or both, under the provisions of 20 U.S.C. 1097.
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