; and (ii) has established compliance with its obligations under subparagraph (A) and (B) of paragraph (1) and subsection (c) unless the Secretary demonstrates that the employer had knowledge that an individual hired, employed, recruited, or referred by the employer, person, or entity is an unauthorized alien. (B) Exception for certain employers An employer who is not required to participate in the System or who is participating in the System on a voluntary basis pursuant to subsection (d)(2)(J) has established an affirmative defense under subparagraph (A) and need not demonstrate compliance with the requirements under subsection (d). (6) Good faith compliance (A) In general Except as otherwise provided in this subsection, an employer, person, or entity is considered to have complied with a requirement under this subsection notwithstanding a technical or procedural failure to meet such requirement if there was a good faith attempt to comply with the requirement. (B) Exception if failure to correct after notice Subparagraph (A) shall not apply if— (i) the failure is not de minimis; (ii) the Secretary of Homeland Security has explained to the employer, person, or entity the basis for the failure and why it is not de minimis; (iii) the employer, person, or entity has been provided a period of not less than 30 days (beginning after the date of the explanation) to correct the failure