; or (B) pay or collect a fee for use of a foreign or domestic corporation, partnership, limited liability corporation, or other entity. . (C) Penalties Section 17 of the Occupational Safety and Health Act of 1970 ( 29 U.S.C. 666 ) is amended— (i) by redesignating subsections (j), (k), and (l) as subsections (o), (p), and (q), respectively; and (ii) by inserting after subsection (i) the following: (j) Civil penalties for misclassification or incorporation To further violations (1) In general Any person who violates paragraph (3) or (4) of section 5(a) shall be subject to a civil penalty of— (A) subject to subparagraphs (B) and (C), $10,000; (B) if the violation is repeated or willful, $30,000; or (C) if the violation is widespread, 1 percent of the net profits of the person for the year in which the person had the highest net profits out of all years in which the person was in such violation. (2) Repeated, or willful, and widespread violations If a violation of paragraph (3) or (4) of section 5(a) is repeated or willful, as described in paragraph (1)(B), and is widespread, as described in paragraph (1)(C), the higher penalty of the penalties described in such paragraphs shall apply. (3) Payment of penalties Any penalty assessed under paragraph (1) for a violation of paragraph (3) or (4) of section 5(a) shall be paid from an account of the person in such violation and not paid, or reimbursed, by any insurance plan that would indemnify the person from violations of such paragraph (3) or (4), respectively. If a person receives a payment from an insurance plan to indemnify the person from a violation of such paragraph, the person shall transfer the payment to the Secretary, in addition to the amount to be paid from the account of the person for the penalty. . (4) Protection from retaliation for being an employee Section 11(c)(1) of the Occupational Safety and Health Act of 1970 ( 29 U.S.C. 660(c)(1) ) is amended— (A) by striking because such employee and inserting “because— (A) such employee;