49 U.S.C. § 16102
§ 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—
- (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,
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