(2) Any person who, with intent thereby to mislead another person in any proceeding under this subchapter
(A) makes or causes to be made any false entry or statement of fact in any report, account, record, or other document produced pursuant to subpoena or other lawful order under subsection (a) of this section;
(B) willfully neglects or fails to make or to cause to be made full, true, and correct entries in such reports, accounts, records, or other documents; or
(C) willfully mutilates, alters, or by any other means falsifies any documentary evidence;
shall be fined not more than $100,000 or imprisoned not more than one year, or both.