§ 522. Reporting and record keeping violations
A person required to make a report to the Secretary of Transportation, or make, prepare, or preserve a record, under section 
504 of this title about transportation by rail carrier, that knowingly and willfully 
(4)
 makes, prepares, or preserves the record in violation of a regulation or order of the Secretary, or 
(5)
 files a false report or record with the Secretary, shall be fined not more than $5,000, imprisoned for not more than 2 years, or both.