49 U.S.C. § 21311

(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.