It shall be unlawful for any person willfully to fail or refuse—
to establish or maintain any record required by any regulation prescribed under this chapter;
to submit any report, notice, or other information to the United States Government in accordance with any regulation prescribed under this chapter; or
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, § 241120 Stat. 2747 (, , .)