(a) Any person who knowingly commits any of the following in any matter under investigation by the Attorney General, or a prosecutor or investigator of his or her office, upon conviction shall be guilty of a Class C felony:
- (1) Falsifying, concealing, or covering up a material fact by any trick, scheme, or device.
- (2) Making a materially false, fictitious, or fraudulent statement or representation.
- (3) Making or using a false writing or document, knowing the same to contain any materially false, fictitious, or fraudulent entry.
- (4) Destroying, concealing, or secreting any document or other physical evidence.
- (b) Conviction, arrest, or prosecution of the matter originally under investigation is not a prerequisite to conviction under this section.
(Act 2011-574, p. 1219, §2.)