49 U.S. Code § 16102. Recordkeeping and reporting violations
A person required to make a report to the Board, or make, prepare, or preserve a record, under chapter 157 about transportation subject to 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 under title 18 or imprisoned not more than 2 years, or both.