PUBLIC LAWS-CH. 722-SEPT. 18, 1940 Submission of ac- counts or other docu- ments. Failure to keep or submit proper ac- counts, etc. Penalty. False entries, de- struction of records, etc. Penalty. Proviso. Preservation of rec- ords; destruction. Failure to report on carsor protectiveserv- ice. Penalty. Failure to permit examination of equip- ment. Penalty. paragraph to inspect and copy, and to require the persons furnishing such cars or protective service, as aforesaid, to submit such reports and specific and full, true, and correct answers to such questions, relative to such cars or service, as the Commission may deem necessary. Persons furnishing such cars or protective service shall submit their accounts, books, records, memoranda, correspondence, or other docu- ments, to the extent above provided, for inspection or copying to any duly authorized special agent, accountant, or examiner of the Commis- sion upon demand and the display of proper credentials. "(7) (a) In case of failure or refusal on the part of any carrier, lessor, or other person to keep any accounts, records, and memoranda in the form and manner prescribed, under authority of this section, by the Commission, or to submit any accounts, books, records, memoranda, correspondence, or other documents to the Commission or any of its authorized agents, accountants, or examiners for inspection or copying, as required under this section, such carrier, lessor, or person shall for- feit to the United States not to exceed $500 for each such offense and for each day during which such failure or refusal continues. "(b) Any person who shall knowingly and willfully make, cause to be made, or participate in the making of, any false entry in any an- nual or other report required under this section to be filed, or in the accounts of any book of accounts or in any records or memoranda kept by a carrier, or required under this section to be kept by a lessor or other person, or who shall knowingly and willfully destroy, mutilate, alter, or by any other means or device falsify the record of any such accounts, records, or memoranda, or who shall knowingly and will- fully neglect or fail to make full, true, and correct entries in such accounts, records, or memoranda of all facts and transactions apper- taining to the business of the carrier, lessor, or person, or shall knowingly and willfully keep any accounts, records, or memoranda contrary to the rules, regulations, or orders of the Commission with respect thereto, or shall knowingly or willfully file with the Commis- sion any false report or other document, shall be deemed guilty of a misdemeanor and shall be subject, upon conviction in any court of the United States of competent jurisdiction to a fine of not more than five thousand dollars or imprisonment for not more than two years, or both such fine and imprisonment: Provided,That the Commission may in its discretion issue orders specifying such operating, accounting, or financial papers, records, books, blanks, tickets, stubs, correspondence, or documents of such carriers lessors, or other persons as may, after a reasonable time, be destroyed, and prescribing the length of time the same shall be preserved. "(c) Any carrier or lessor, or person furnishing cars or protective service, or any officer, agent, employee, or representative thereof, who shall fail to make and file an annual or other report with the Com- mission within the time fixed by the Commission, or to make specific and full, true, and correct answer to any question within thirty days from the time it is lawfully required by the Commission so to do, shall forfeit to the United States the sum of one hundred dollars for each and every day it shall continue to be in default with respect thereto. "(d) In case of failure or refusal on the part of any carrier or lessor to accord to the Commission or its duly authorized special agents, accountants, or examiners, access to, and opportunity for the inspec- tion and examination of, any lands, buildings, or equipment of said carrier or lessor, as provided in this section, such carrier or lessor shall forfeit to the United States the sum of one hundred dollars for each day during which such failure or refusal continues. [54 STAT.