49 U.S.C. § 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;
(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 a report in violation of section 20901 of this title shall be fined not more than $2,500. A separate violation occurs for each day the violation continues.
( Pub. L. 103–272, § 1(e) , July 5, 1994 , 108 Stat. 893 ; Pub. L. 110–432, div. A, title III, § 310 , Oct. 16, 2008 , 122 Stat. 4882 .)