Kathy Was Accused of Securities Fraud

Kathy was accused of securities fraud.During the government investigation,she destroyed relevant documents.Under the Sarbanes-Oxley Act of 2002,Kathy may:

A) be civilly but not criminally liable for the destruction of documents.
B) face fines,but not prison,for the destruction of documents.
C) face fines and/or a maximum of 20 years in prison.
D) be considered a "whistleblower."