# § 11903. Record keeping and reporting violations
A person required to make a report to the Board, or make, prepare, or preserve a record, under subchapter III of chapter 111 of this title about transportation subject to the jurisdiction of the Board under this part that knowingly and willfully—
**(1)** makes a false entry in the report or record;
**(2)** destroys, mutilates, changes, or by another means falsifies the record;
**(3)** does not enter business related facts and transactions in the record;
**(4)** makes, prepares, or preserves the record in violation of a regulation or order of the Board; or
**(5)** files a false report or record with the Board,
shall be fined not more than $5,000, imprisoned for not more than 2 years, or both.
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**Source Credit**: (Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 851.)
## Editorial Notes
### Prior Provisions
Provisions similar to those in this section were contained in prior to the general amendment of this subtitle by .
A prior section 11903, , , , related to rate, discrimination, and tariff violations, prior to the general amendment of this subtitle by . See .
## Statutory Notes and Related Subsidiaries
### Effective Date
Section effective , except as otherwise provided in , see , set out as a note under .