Record keeping and reporting violationsA 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 a false entry in the report or record;
destroys, mutilates, changes, or by another means falsifies the record;
does not enter business related facts and transactions in the record;
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.