; and (D) shall be subject to the rules applicable to individuals not lawfully present set forth in section 5000A(d)(3) of the Internal Revenue Code of 1986 ( 26 U.S.C. 5000A(d)(3) ). (g) Provisions involving employers (1) Record of employment Employers of aliens granted blue card status shall provide the alien and the Secretary with a written record of employment each year the alien remains in such status. (2) Civil penalties (A) In general If the Secretary determines, after notice and an opportunity for a hearing, that an employer of an alien granted blue card status has knowingly failed to provide the record of employment required under paragraph (1) or has provided a false statement of material fact in such a record, the employer shall be subject to a civil penalty in an amount not to exceed $500 per violation. (B) Limitation The penalty under subparagraph (A) for failure to provide employment records shall not apply unless the alien has provided the employer with evidence of employment authorization described in subsection (b)(11). (C) Deposit of civil penalties Civil penalties collected under this paragraph shall be deposited into the Immigration Examinations Fee Account pursuant to section 286(m) of the Immigration and Nationality Act ( 8 U.S.C. 1356(m) ). (3) Continuing employment An employer that knows an alien employee is an applicant for blue card status or will apply for such status once the application period commences is not in violation of section 274A(a)(2) of the Immigration and Nationality Act ( 8 U.S.C. 1324a(a)(2) ) if the employer continues to employ the alien pending the adjudication of the alien employee’s application. (4) Employer protections (A) Use of employment records Copies of employment records or other evidence of employment provided by an alien or by an alien’s employer in support of an alien’s application for blue card status may not be used in a civil or criminal prosecution or investigation of that employer under section 274A of the Immigration and Nationality Act ( 8 U.S.C.