the borrower’s loans made under this part, using the information provided under paragraph 12 of section 453(j)(12) of the Social Security Act ( 42 U.S.C. 653(j)(12) ), issue a withholding order to the borrower’s employers directing such employers to cease withholding under this paragraph. (D) Transfer of payments Outline clearly the process through which employers shall transfer money withheld under this subsection to the Secretary. (E) Electronic transmission (i) In general Make available electronic means of transmitting and processing both withholding orders and payments from employers, including a means to correct under- and overpayments to the extent feasible, with the goal of streamlining the processing of such orders and payments and minimizing impacts on employers. (ii) No requirement to use electronic transmission Nothing in this part shall be construed to require an employer, in carrying out a withholding order under this section, to use the electronic process described in clause (i). (2) Employer remittance (A) In general In the case where an employer has received a withholding order under subparagraph (A) or (B) of paragraph (1) or the employee has indicated under paragraph (4)(A) that the employee has a loan that meets the requirements of subparagraphs (A) through (C) of subsection (a)(10), and the employer has not subsequently received an order to stop withholding under paragraph (1)(C) for such employee, the employer shall withhold and transmit the amounts described in paragraph (3) to the Secretary as directed under paragraph (1)(D) and shall be liable for, and the Secretary, as appropriate, may sue the employer in a State or Federal court of competent jurisdiction to recover any amount that such employer fails to withhold from wages with respect to an employee after being directed to do so for such employee, plus attorneys’ fees, costs, and, in the court’s discretion, punitive damages. Such employer shall not be required to vary the normal pay and disbursement cycles in order to comply with this