49 U.S. Code § 11903 - Record keeping and reporting violations
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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—
shall be fined not more than $5,000, imprisoned for not more than 2 years, or both.
Source(Added Pub. L. 104–88, title I, § 102(a),Dec. 29, 1995, 109 Stat. 851.)
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).