; and (2) shall prohibit the consumer from applying for a tax credit allowed under section 25C or 25D of that Code for the same retrofit work performed in the home of the homeowner. If the work is additional, and not included in the rebate baseline, a homeowner may claim the credit. (b) Notice (1) In general A participating contractor shall provide notice to a homeowner of the provisions of subsection (a) before eligible work is performed in the home of the homeowner. (2) Notice in rebate form A homeowner shall be notified of the provisions of subsection (a) in the appropriate rebate form developed by the Secretary, in consultation with the Secretary of the Treasury. 32114. Penalties (a) In general It shall be unlawful for any person to violate this part (including any regulation issued under this part), other than a violation as the result of a clerical error. (b) Civil penalty In addition to any penalty applicable under other Federal law for fraud or other crimes, any person who commits a violation of this part shall be liable to the United States for a civil penalty in an amount that is not more than the higher of— (1) $15,000 for each violation; or (2) 3 times the value of any associated rebate under this part. (c) Administration The Secretary may— (1) assess and compromise a penalty imposed under subsection (b)