49 U.S.C. § 21311 — Records and reports

1. (a)Records and Reports Under Chapter 201A person shall be fined under title 18, imprisoned for not more than 2 years, or both, if the person knowingly and willfully—
   1. (1)makes a false entry in a record or report required to be made or preserved under chapter 201 of this title;
   2. (2)destroys, mutilates, changes, or by another means falsifies such a record or report;
   3. (3)does not enter required specified facts and transactions in such a record or report;
   4. (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
   5. (5)files a false record or report with the Secretary of Transportation.
2. (b)Accident and Incident ReportsA 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.