View all text of Subchapter IV [§ 8141 - § 8143]
§ 8141. Recordkeeping violations
It shall be unlawful for any person willfully to fail or refuse—
(1) to establish or maintain any record required by any regulation prescribed under this chapter;
(2) to submit any report, notice, or other information to the United States Government in accordance with any regulation prescribed under this chapter; or
(3) to permit access to or copying of any record by the United States Government in accordance with any regulation prescribed under this chapter.
(Pub. L. 109–401, title II, § 241, Dec. 18, 2006, 120 Stat. 2747.)