49 U.S.C. § 16102
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—
shall be fined under title 18 or imprisoned not more than 2 years, or both.
(Added Pub. L. 104–88, title I, § 106(a), , 109 Stat. 930.)
Provisions similar to those in this section were contained in section 11909 of this title prior to the general amendment of this subtitle by Pub. L. 104–88, § 102(a).
Section effective , except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.