It shall be unlawful and a violation of this subchapter for any packer or other person subject to this subchapter (in the submission of information required under part B, C, or D of this subchapter, as determined by the Secretary) to willfully—
(1)
fail or refuse to provide, or delay the timely reporting of, accurate information to the Secretary (including estimated information);
(4)
report estimated information in any report required under this subchapter in a manner that demonstrates a pattern of significant variance in accuracy when compared to the actual information that is reported for the same reporting period, or as determined by any audit, oversight, or other verification procedures of the Secretary.
(Aug. 14, 1946, ch. 966, title II, § 252, as added Pub. L. 106–78, title IX, § 911(2), Oct. 22, 1999, 113 Stat. 1201.)