Pub. L. 109-401, tit. II, subtit. D, sec. 241
RECORDKEEPING VIOLATIONS.
SEC. 241. RECORDKEEPING VIOLATIONS. It shall be unlawful for any person willfully to fail or refuse—(1) to establish or maintain any record required by any regulation prescribed under this title;(2) to submit any report, notice, or other information to the United States Government in accordance with any regulation prescribed under this title; or(3) to permit access to or copying of any record by the United States Government in accordance with any regulation prescribed under this title.