; or (D) such person meets any other exception which the Secretary may, by rule, establish. (6) All penalties collected under this subsection shall be deposited in the Hardrock Mining Reclamation Fund established by this Act. (i) Expanded royalty obligations Each person liable for royalty payments under this section shall be jointly and severally liable for royalty on all hardrock minerals, concentrates, or products derived therefrom lost or wasted from a mining claim or lease when such loss or waste is due to negligence on the part of any person or due to the failure to comply with any rule, regulation, or order issued under this section. (j) Gross income from mining defined For the purposes of this section, for any hardrock mineral, the term gross income from mining has the same meaning as the term gross income in section 613(c) of the Internal Revenue Code of 1986. (k) Effective date Royalties under this Act shall take effect with respect to the production of hardrock minerals after the enactment of this Act, but any royalty payments attributable to production during the first 12 calendar months after the enactment of this Act shall be payable at the expiration of such 12-month period. (l) Failure To comply with royalty requirements Any person who fails to comply with the requirements of this section or any regulation or order issued to implement this section shall be liable for a civil penalty under section 109 of the Federal Oil and Gas Royalty Management Act ( 30 U.S.C. 1719 ) to the same extent as if the claim or lease maintained in compliance with this Act were a lease under that Act. 108. Existing production The holder of a mining claim located or converted under this Act for which mineral operations have already commenced under an approved plan of operations as of the date of enactment of this Act shall have the exclusive right of possession and use of the claimed land for mineral activities, including the right of ingress and egress to such claimed lands for such activities, subject to the rights of