((a)) ** 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)) ** .—** A railroad carrier not filing a report in violation of shall be fined not more than $2,500. A separate violation occurs for each day the violation continues.