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Sec, 10. Any person who shall neglect or refuse to attend
and testify, or to answer any lawful inquiry, or to produce documentary
 evidence, if in his power to do so, in obedience to the
subpoena or lawful requirement of the commission, shall be guilty
of an offense and upon conviction thereof by a court of competent
 jurisdiction shall be punished by a fine not less than $ 1000,
nor more than $ 5000, or by imprisonment for not more than
one year, or by both such fine and imprisonment.
Any person who shall willfully make, or cause to be made,
any false entry or statement of fact in any report required to be
made under this Act, or who shall willfully make, or cause to
be made any false entry in any account, record, or memorandum
kept by any corporation subject to this Act, or who shall willfully
neglect or fail to make, or to cause to be made, full, true, and
correct entries in such accounts, records, or memoranda of all
facts and transactions appertaining to the business of such corporation,
 or who shall willfully remove out of the jurisdiction of
the United States, or willfully mutilate, alter, or by any means
falsify any documentary evidence of such corporation, or who
shall willfully refuse to submit to the commission or to any of its
authorized agents, for the purpose of inspection and taking copies,
any documentary evidence of such corporation in his possession
or within his control, shall be deemed guilty of an offence against
the United States, and shall be subject, upon conviction in any
court of the United States of competent jurisdiction, to a fine of
nott less than $ 1000 nor more than $ 5000 or to imprisonment
for a term of not more than three years, or to both such fine
and imprisonment.
If any corporation required by this Act to file any annual or
special report shall fail so to do within the time fixed by the
commission for filing the same, and such failure shall continue for
thirty days after notice of such default, the corporation shall forfeit
to the Únited States the sum of $ 100 for each and every day
of the continuance ofsuch a failure, which forfeiture shall be payable
into the Treasury of the United States, and shall be recoverable
in a civil suit in the name of the United States brought in the
district where the corporation has its principal office or in any
district in which it shall do business. It shall be the duty of the
various district attorneys, under the direction of the Attorney-General
 of the United States, to prosecute for the recovery of