treated as a corporation under the Federal Election Campaign Act of 1971 shall report any disqualified foreign contribution (as defined in section 501(s) of the Internal Revenue Code of 1986), not later than 15 days after receiving such contribution, to the following entities: (i) The Federal Election Commission. (ii) The Financial Crimes Enforcement Network of the Department of Treasury. (iii) The Department of Justice. (B) Exception Subparagraph (A) shall not apply to any entity that is an organization described in section 501(c)(3) of the Internal Revenue Code of 1986. (C) Criminal penalty Any person who fails to make a report under subparagraph (A) shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $100,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution.