; and (B) the gravity of the violation, failure, or misrepresentation. (i) Collection of penalty The amount of any penalty under this section may be deducted from any sums owing by the United States to the institution charged. (j) Disposition of amounts recovered (1) Use for student relief fund For each fiscal year, an amount equal to 100 percent of the amounts recovered or collected under this section shall be deposited into the Student Relief Fund established under subsection (k). (2) Report The Secretary shall regularly publish, on the Web site of the Department, a detailed description that includes the amount of funds that were used for the Student Relief Fund under paragraph (1). (k) Student relief fund (1) Establishment The Secretary shall establish a Student Relief Fund (referred to in this subsection as the Fund ) that shall be used, subject to the availability of funds, to provide financial relief to any student enrolled in an institution of higher education that— (A) has failed to comply with an eligibility requirement under section 101 or 102 or an obligation incurred under the terms of the program participation agreement under section 487