Records and reports

§ 21311. Records and reports (a) Records and Reports Under Chapter 201.—A person shall be fined under title 18, imprisoned for not more than 2 years, or both, if the person knowingly and willfully— (1) makes a false entry in a record or report required to be made or preserved under chapter 201 of this title; 108 STAT. 894 (2) destroys, mutilates, changes, or by another means falsifies such a record or report; (3) does not enter required specified facts and transactions in such a record or report; (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) files a false record or report with the Secretary of Transportation. (b) Accident and Incident Reports.—A railroad carrier not filing the report required by section 20901 of this title shall be fined not more than $500 for each violation and not more than $500 for each day during which the report is overdue.