§ 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,