41 C.F.R. § 301-52.14
Penalties for defrauding the Government
An employee forfeits reimbursement pursuant to 28 U.S.C. 2514 if the employee attempts to defraud the Government, and may be subject under 18 U.S.C. 287 and 1001 to one, or both, of the following:
(a) A fine of not more than $10,000; or
(b) Imprisonment for not more than 5 years.