29 U.S.C. § 1131 : US Code - Section 1131: Criminal penalties

      (a) Any person who willfully violates any provision of part 1 of
    this subtitle, or any regulation or order issued under any such
    provision, shall upon conviction be fined not more than $100,000 or
    imprisoned not more than 10 years, or both; except that in the case
    of such violation by a person not an individual, the fine imposed
    upon such person shall be a fine not exceeding $500,000.
      (b) Any person that violates section 1149 of this title shall
    upon conviction be imprisoned not more than 10 years or fined under
    title 18, or both.