§ 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.