...record, or memorandum kept by any corporation subject to this Act or who shall willfully neglect or fall to make, or 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...

...record, or other document submitted to the 8 Commission pursuant to its subpena or other order, or who 9 shall willfully neglect or fail to make or cause to be made full, 10 true, and correct entries in such reports, accounts, records, 11 or other documents, or shall willfully...

...commerce) in the commission is clear from section 10 of the act, which provides penalties for any person e, singly and in themselves, are not covered by the Act of July 2, any false entry in any account, records, or memorandum kept by any corporation subject to this act,...