Capt. of a commercial fishing boat was charge under Sarbanes-Oxley of “destruction, alteration, or falsification of records in Federal investigations and bankruptcy,” to wit, fish illegally caught.
McCarthy, Collin, "Yates v. United States: The Supreme Court Lets Florida Fisherman Off the Hook for Sarbanes-Oxley Charge" (2015). GGU Law Review Blog. Paper 33.