Knowing falsification of any report required by the Act or this part, including knowing falsification of any item in any applicable agreement information and/or reporting requirements pursuant to subparts E and G of this part, is a violation of the rules of this part and is subject to the civil penalties set forth in section 13(a) of the Act (46 U.S.C. 41107 ) and may be subject to the criminal penalties provided for in 18 U.S.C. 1001 .
46 C.F.R. §535.902