(a) A person may not knowingly make a false certification, false representation, or false statement in an application, plan, record, report, or other document that is filed or required to be kept under this title.
(b) A person who violates any provision of subsection (a) of this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 6 months or both.