; and (ii) in the submission under subparagraph (B) to which the payment relates, describe the efforts of the covered issuer to issue the payment. (c) Enforcement With respect to a covered issuer that is required to issue the payments described in subsection (b)(3)(A) and fails to issue those payments— (1) the covered issuer— (A) for the 5-year period beginning on the date on which the covered issuer was required to issue the payments, may not make a purchase to which section 9A of the Securities Exchange Act of 1934, as added by section 3(b) of this Act, applies, except to account for common stock that is issuable under an employee stock or option award in any such year; and (B) for each of the first 5 fiscal years after the covered year with respect to which the covered issuer was required to issue the payments, shall issue those payments in the amount required with respect to the covered year