(a) In general Any person required under section 3406(d)(2)(B) to provide notice to any payor who willfully fails to provide such notice to such payor shall pay a penalty of $500 for each such failure.
(b) Penalty in addition to other penalties Any penalty imposed by this section shall be in addition to any other penalty provided by law.
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Current through Pub. L. 119-102 (2026-07-12).
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