49 U.S. Code § 11903. Record keeping and reporting violations
A person required to make a report to the Board, or make, prepare, or preserve a record, under subchapter III of chapter 111 of this title about transportation subject to the jurisdiction of the Board under this part that knowingly and willfully—
makes, prepares, or preserves the record in violation of a regulation or order of the Board; or
files a false report or record with the Board,
shall be fined not more than $5,000, imprisoned for not more than 2 years, or both.
A prior section 11903, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1457, related to rate, discrimination, and tariff violations, prior to the general amendment of this subtitle by Pub. L. 104–88, § 102(a). See section 14903 of this title.