; or (2) pay or collect a fee for use of a foreign or domestic corporation, partnership, limited liability corporation, or other entity. . (C) Penalties Section 107(b) of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2617(b) ) is amended by adding at the end the following: (4) Penalties for misclassification and incorporation to further violations (A) In general Any employer who violates subsection (c) or (d) of section 105 shall be subject to a civil penalty of— (i) subject to clauses (ii) and (iii), $10,000; (ii) if the violation is repeated or willful, $30,000; or (iii) if the violation is widespread, 1 percent of the net profits of the employer for the year in which the employer had the highest net profits out of all years in which the employer was in such violation. (B) Repeated, or willful, and widespread violations If a violation of subsection (c) or (d) of section 105 is repeated or willful, as described in subparagraph (A)(ii), and is widespread, as described in subparagraph (A)(iii), the higher penalty of the penalties described in such subparagraphs shall apply. (C) Payment of penalties Any penalty assessed under subparagraph (A) for a violation of subsection (c) or (d) of section 105 shall be paid from an account of the employer in such violation and not paid, or reimbursed, by any insurance plan that would indemnify the employer from violations of such subsection (c) or (d), respectively. If an employer receives a payment from an insurance plan to indemnify the employer from a violation of such subsection, the employer shall transfer the payment to the Secretary, in addition to the amount to be paid from the account of the employer for the penalty. . (2) Protection from retaliation for being an employee; presumption of retaliation Section 105(b) of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2615(b) ) is amended— (A) by redesignating paragraphs (1) through (3) as subparagraphs (A) through (C), respectively, and indenting appropriately