49 U.S. Code § 14907. Recordkeeping and reporting violations
A person required to make a report to the Secretary or the Board, as applicable, answer a question, or make, prepare, or preserve a record under this part about transportation subject to jurisdiction under subchapter I or III of chapter 135, or an officer, agent, or employee of that person, that—
makes a false or incomplete entry in that record about a business related fact or transaction; or
is liable to the United States for a civil penalty of not more than $5,000.