And what happens if the one who testified that you do have the records lied? Do you go to prison for not producing documents you do not have? How would you pr

And what happens if the one who testified that you do have the records lied? Do you go to prison for not producing documents you do not have? How would you prove you don't have them? What if you had them but shredded them once you didn't need them (because you shred all bank information, nothing special about these records)?