; or (B) fail to so submit or disclose such information. (3) Any person who— (A) violates paragraph (2)(A) shall be fined not more than $50,000, imprisoned for not more than 6 months, or both, and (B) violates paragraph (2)(B) shall be fined not more than $50,000, imprisoned for not more than 6 months or both. (4) The Director of the Office of Government Ethics, or any Committee referred to in subsection (c)(2), may refer to the Attorney General the name of any individual which such Director or Committee has reasonable cause to believe has violated paragraph (2). (f) Alternative disclosure by Secretary of the Treasury Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (23) Disclosure of tax returns of the President (A) In general If any Federal income tax return required to be submitted to the Director of the Office of Government Ethics under subsection (a) or (b) of section 2 of the Presidential Tax Disclosure Act of 2017 is not so submitted before the date specified in such subsection with respect to such submission (or if any such return so submitted is incomplete or inaccurate), the Secretary shall disclose such return to the Director of the Office of Government Ethics not later than 30 days after such date. (B) Redactions; etc Rules similar to the rules of section 2(d) of the Presidential Tax Disclosure Act of 2017 shall apply for purposes of this paragraph, except that the Secretary shall redact the information described in subparagraphs (A) through (D) of paragraph (2) of such section before disclosing such return under subparagraph (A). (C) Redisclosure Return information disclosed under subparagraph (A) may be redisclosed by the Director of the Office of Government Ethics as provided in section 2(c) of the Presidential Tax Disclosure Act of 2017 . . (g) Effective date This section, and the amendments made by this section, shall apply with respect to individuals assuming the office of President after December 31, 2016.