; or (bb) (AA) more than 50 petitions filed by the employer in a fiscal year for H–1B visa classification subject to the cap established under paragraph (1)(A) are approved; and (BB) the employer withdraws more than 20 percent of the approved H–1B visa petitions subject to the numerical limitation under paragraph (1)(A) that were received by the employer in the fiscal year or the employer withdraws more than 5 percent of such petitions because the alien worker resigned his or her employment with the employer before completing 3 months of employment. (iii) (I) The penalty for a violation of clause (i) shall be— (aa) $10,000 for each petition described in such clause during the first fiscal year of noncompliance; and (bb) $25,000 for each such petition after the first fiscal year of noncompliance. (II) An employer subject to a penalty under clause (i) in any 3 fiscal years shall be barred from filing any petitions for H–1B visas subject to the numerical limitation under paragraph (1)(A) for the fiscal year immediately following the third year of noncompliance. (iv) Each employer that has 5 or more approved petitions for H–1B classification subject to the cap established under paragraph (1)(A) shall submit an annual report to the Secretary of Homeland Security that identifies— (I) the date on which each such H–1B nonimmigrant approved during the most recent fiscal year began working for the employer in the United States