; and (ii) appropriate training materials to facilitate compliance with such requirement. . 4. Consequences of failure to participate (a) In general Section 402(e)(5) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1324a note), as redesignated by section 3(b)(1), is amended to read as follows: (5) Consequences of failure to participate If a person or other entity that is required to participate in E-Verify fails to comply with the requirements under this title with respect to an individual— (A) such failure shall be treated as a violation of section 274A(a)(1)(B) of the Immigration and Nationality Act ( 8 U.S.C. 1324a ) with respect to such individual; and (B) a rebuttable presumption is created that the person or entity has violated section 274A(a)(1)(A) of such Act. . (b) Penalties Section 274A of the Immigration and Nationality Act ( 8 U.S.C. 1324a ) is amended— (1) in subsection (e)— (A) in paragraph (4)— (i) in subparagraph (A)— (I) in the matter preceding clause (i), by inserting , subject to paragraph (10), after in an amount ; (II) in clause (i), by striking not less than $250 and not more than $2,000 and inserting not less than $2,500 and not more than $5,000 ; (III) in clause (ii), by striking not less than $2,000 and not more than $5,000 and inserting not less than $5,000 and not more than $10,000 ; (IV) in clause (iii), by striking not less than $3,000 and not more than $10,000 and inserting not less than $10,000 and not more than $25,000 ; and (ii) by amending subparagraph (B) to read as follows: (B) may require the person or entity to take such other remedial action as is appropriate. ; (B) in paragraph (5)— (i) by inserting , subject to paragraphs (10) through (12), after in an amount ; (ii) by striking $100 and not more than $1,000 and inserting $1,000 and not more than $25,000 ; (iii) by striking the size of the business of the employer being charged, the good faith of the employer and inserting the good faith of the employer being charged