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.
Provisions similar to those in this section were contained in section 11909 of this title prior to the general amendment of this subtitle by Pub. L. 104–88, § 102(a).
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.
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