22 U.S.C. § 8141
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 chapter;
(2)
to submit any report, notice, or other information to the United States Government in accordance with any regulation prescribed under this chapter; or
(3)
to permit access to or copying of any record by the United States Government in accordance with any regulation prescribed under this chapter.
( Pub. L. 109–401, title II, § 241 , Dec. 18, 2006 , 120 Stat. 2747 .)