; and (B) with respect to individual health insurance coverage or group health plans that are non-Federal governmental plans. (2) Imposition of penalties In the cases described in paragraph (1)— (A) In general Subject to the succeeding provisions of this subsection, any non-Federal governmental plan that is a group health plan and any health insurance issuer that fails to meet a provision of this part applicable to such plan or issuer is subject to a civil money penalty under this subsection. (B) Liability for penalty In the case of a failure by— (i) a health insurance issuer, the issuer is liable for such penalty; or (ii) a group health plan that is a non-Federal governmental plan which is— (I) sponsored by 2 or more employers, the plan is liable for such penalty