; and (ii) 25 percent of the amount by which the stock or other certificates of ownership interest of the corporate entity that is owned by the individual has increased in value during the period that the corporate entity engaged in dubious marketing or distribution practices and such individual served as such an executive, without regard to whether the individual has sold any of the stock or certificates; and (C) impose on any executive, including the chief executive officer (or equivalent) who led the finance, research, marketing, or sales department of the corporate entity during the calendar year in which a court enters a judgment that the corporate entity violated subsection (b) and who is not subject to a civil penalty under subparagraph (A) or (B), a civil penalty in the amount equal to the sum of— (i) 25 percent of the salary of the individual from the corporate entity during the calendar year in which a court enters such judgment