(a) Willful violations of provisions of subchapterAny person who willfully violates this subchapter shall be fined not more than $10,000 or imprisoned for not more than one year, or both.
(b) False statements or representations of fact with knowledge of falsehoodAny person who makes a false statement or representation of a material fact, knowing it to be false, or who knowingly fails to disclose a material fact, in any document, report, or other information required under the provisions of this subchapter shall be fined not more than $10,000 or imprisoned for not more than one year, or both.
(c) False entry in or willful concealment, etc., of books and recordsAny person who willfully makes a false entry in or willfully conceals, withholds, or destroys any books, records, reports, or statements required to be kept by any provision of this subchapter shall be fined not more than $10,000 or imprisoned for not more than one year, or both.
(d) Personal responsibility of individuals required to sign reportsEach individual required to sign reports under sections 431 and 433 of this title shall be personally responsible for the filing of such reports and for any statement contained therein which he knows to be false.
(Pub. L. 86–257, title II, § 209, Sept. 14, 1959, 73 Stat. 529.)