((a))
((1)) ** .—** The Attorney General may bring a civil action in any appropriate United States district court against any individual who knowingly and willfully falsifies or who knowingly and willfully fails to file or report any information that such individual is required to report pursuant to . The court in which such action is brought may assess against such individual a civil penalty in any amount, not to exceed $50,000.
((2))
((A)) ** .—** It shall be unlawful for any person to knowingly and willfully—
((i)) falsify any information that such person is required to report under ; and
((ii)) fail to file or report any information that such person is required to report under .
((B)) ** .—** Any person who—
((i)) violates subparagraph (A)(i) shall be fined under title 18, imprisoned for not more than 1 year, or both; and
((ii)) violates subparagraph (A)(ii) shall be fined under title 18.
((b)) ** .—** The head of each agency, each Secretary concerned, the Director of the Office of Government Ethics, each congressional ethics committee, or the Judicial Conference, as the case may be, shall refer to the Attorney General the name of any individual which such official or committee has reasonable cause to believe has willfully failed to file a report or has willfully falsified or willfully failed to file information required to be reported. Whenever the Judicial Conference refers a name to the Attorney General under this subsection, the Judicial Conference also shall notify the judicial council of the circuit in which the named individual serves of the referral.
((c)) ** .—** The President, the Vice President, the Secretary concerned, the head of each agency, the Office of Personnel Management, a congressional ethics committee, and the Judicial Conference, may take any appropriate personnel or other action in accordance with applicable law or regulation against any individual failing to file a report or falsifying or failing to report information required to be reported.
((d))
((1)) ** .—** Any individual who files a report required to be filed under this subchapter more than 30 days after the later of—
((A)) the date such report is required to be filed pursuant to the provisions of this subchapter and the rules and regulations promulgated under this subchapter; or
((B)) if a filing extension is granted to such individual under , the last day of the filing extension period,
((2)) ** .—** The supervising ethics office may waive the filing fee under this subsection in extraordinary circumstances.