((a)) ** Imposition of penalty** If—

((1)) a tax-exempt organization offers to sell (or solicits money for) specific information or a routine service for any individual which could be readily obtained by such individual free of charge (or for a nominal charge) from an agency of the Federal Government,

((2)) the tax-exempt organization, when making such offer or solicitation, fails to make an express statement (in a conspicuous and easily recognizable format) that the information or service can be so obtained, and

((3)) such failure is due to intentional disregard of the requirements of this subsection,

((b)) ** Amount of penalty** The penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of—

((1)) $1,000, or

((2)) 50 percent of the aggregate cost of the offers and solicitations referred to in subsection (a)(1) which occurred on such day and with respect to which there was such a failure.

((c)) ** Definitions** For purposes of this section—

((1)) ** Tax-exempt organization** The term “tax-exempt organization” means any organization which—

((A)) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or

((B)) is a political organization (as defined in section 527(e)).

((2)) ** Day on which failure occurs** The day on which any failure referred to in subsection (a) occurs shall be determined under rules similar to the rules of section 6710(d).