(1)
In general.—
A person required to make a report to the Secretary or the Board, answer a question, or maintain a record under this section, or an officer, agent, or employee of that person, that—
(A)
does not make the report;
(B)
does not specifically, completely, and truthfully answer the question; or
(C)
does not maintain the record in the form and manner prescribed under this section;
is liable to the United States for a civil penalty of not more than $500 for each violation and for not more than $250 for each additional day the violation continues.