(1) It is unlawful for any person, knowing that a criminal trial, proceeding, or investigation by a duly constituted prosecuting authority, law enforcement agency, grand jury, or legislative committee of this state is pending or is about to be instituted, to:
(a) Alter, destroy, conceal, or remove any record, document, or other item with the purpose to impair its verity or availability in such proceeding or investigation; or
(b) Make, present, or use any record, document, or other item, knowing it to be false.
(2)(a) Except as provided in paragraph (b), a person who violates subsection (1) commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(b) A person who violates subsection (1) relating to a criminal trial, proceeding, or investigation that relates to a capital felony commits a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.