From PJ Media:

The law in question sentences a guilty party to up to 20 years in prison for anyone who “corruptly alters, destroys, mutilates, or conceals a record, document,” or “otherwise obstructs, influences, or impedes any official proceeding, or attempts to do so.” Lang is questioning whether the Sarbanes-Oxley statute fits the behavior of hundreds of rioters.

Sarbanes-Oxley was passed in response to financial malfeasance in the 2002 bankruptcies of telecom giant Worldcom and Enron, an energy company based in Houston. Lang argues that the obstruction defined in Sarbanes-Oxley bears no relationship to the violence that occurred on January 6, 2021.