; fraud A person who willingly or recklessly files a false claim for a family consumption allowance rebate (within the meaning of chapter 3) shall— (A) pay a penalty equal to the greater of $500 or 50 percent of the claimed annual rebate amount not actually due, and (B) repay any rebates received as a result of the false rebate claim (together with interest). (2) Criminal penalty A person who willingly files a false claim for a family consumption allowance rebate (within the meaning of chapter 3) may be fined an amount up to the amount determined in accordance with paragraph (1) or imprisoned for a period not more than 1 year or both. (j) Penalty for Bad Check If any check or money order in payment of any amount receivable under this subtitle is not duly paid, in addition to other penalties provided by law, the person who tendered such check shall pay a penalty equal to the greater of— (1) $25, or (2) 2 percent of the amount of such check. (k) Penalty for Failure To Maintain a Separate Segregated Account Any person required to maintain a separate segregated account pursuant to section 501(e) that fails to maintain such a separate segregated account shall pay a penalty of $1,000. (l) Penalty for Failure To Deposit Collected Taxes in a Separate Segregated Account Any person required to deposit collected taxes into a separate segregated account maintained pursuant to section 501(e) that fails to timely deposit said taxes into the separate segregated account shall pay a penalty equal to 1 percent of the amount required to be deposited. The penalty imposed by the previous sentence shall be tripled unless said taxes have been deposited in the separate segregated account or remitted to the sales tax administering authority within 16 days of the date said deposit was due. (m) Joint and Several Liability for Tax Matters Person and Responsible Officers The tax matters person (designated pursuant to section 502(c)) and responsible officers or partners of a firm shall be jointly and severally liable for the tax imposed by