22 USC 6745 – Recordkeeping violations
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It shall be unlawful for any person willfully to fail or refuse—
(1) to establish or maintain any record required by this chapter or any regulation prescribed under this chapter;
(2) to submit any report, notice, or other information to the United States Government in accordance with this chapter or any regulation prescribed under this chapter; or
(3) to permit access to or copying of any record that is exempt from disclosure under this chapter or any regulation prescribed under this chapter.