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,
shall be fined under title 18 or imprisoned not more than 2 years, or both.
(Added
Provisions similar to those in this section were contained in section 11909 of this title prior to the general amendment of this subtitle by
Section effective Jan. 1, 1996, except as otherwise provided in