§ 21311. Records and reports
(a)
 Records and Reports Under Chapter 201.— 
A person shall be fined under title 18, imprisoned for not more than 2 years, or both, if the person knowingly and willfully—
(1)
makes a false entry in a record or report required to be made or preserved under chapter 
201 of this title;
(4)
makes or preserves such a record or report in violation of a regulation prescribed or order issued under chapter 
201 of this title; or
(b)
 Accident and Incident Reports.— 
A railroad carrier not filing a report in violation of section 
20901 of this title shall be fined not more than $2,500. A separate violation occurs for each day the violation continues.