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 .)