§ 11903. Record keeping and reporting violations

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—
(1) makes a false entry in the report or record;
(2) destroys, mutilates, changes, or by another means falsifies the record;
(3) does not enter business related facts and transactions in the record;
(4) makes, prepares, or preserves the record in violation of a regulation or order of the Board; or
(5) 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.