A person required to make a report to the Board, or make, prepare, or preserve a record, under subchapter III of chapter 111 of this title about transportation subject to the jurisdiction of the Board under this part that knowingly and willfully—

((1)) makes a false entry in the report or record;

((2)) destroys, mutilates, changes, or by another means falsifies the record;

((3)) does not enter business related facts and transactions in the record;

((4)) makes, prepares, or preserves the record in violation of a regulation or order of the Board; or

((5)) files a false report or record with the Board,