; (B) that is not— (i) for the cost of prosecuting the debtor, including the cost of public defense, incarceration, probation, or any diversion program; (ii) for the cost of operating the criminal justice system or funding government functions; (iii) for the cost of collecting such debt; or (iv) a fee, surcharge, assessment, or interest or collection charge imposed in connection with such debt; and (C) only if the creditor demonstrates that the debtor has substantial financial resources that permit the debtor to pay all or a significant portion of the fine, penalty, or restitution for— (i) a fine, penalty, or restitution with respect to which the petition is filed on or after the date that is 3 years after the later of— (I) the date of the sentencing order; or (II) the date on which the debtor was released from incarceration pursuant to the sentencing order; or (ii) a debt that is a tax penalty— (I) relating to a tax of a kind not specified in paragraph (1) of this subsection; or (II) imposed with respect to a transaction or event that occurred before 3 years before the date of the filing of the petition; ; (F) by striking paragraph (8); (G) by redesignating paragraph (9) as paragraph (8); (H) by inserting after paragraph (8), as so redesignated, the following: (9) that was or could have been listed or scheduled by the debtor in a prior case concerning the debtor under this title in which the debtor waived a discharge, or was denied a discharge under section 727(a) (2), (3), (4), (5), (6), or (7), as in effect on the day before the date of enactment of the Consumer Bankruptcy Reform Act of 2020, or under section 1031, unless such debt was the subject of a written waiver of discharge and the court has made the determination required by section 1031(b)(3)(B); ; (I) by striking paragraphs (14) and (14A); (J) by redesignating paragraph (14B) as paragraph (14); (K) in paragraph (16), by inserting and the debtor or the trustee possesses, occupies, or uses the property after such lot ; (L) by striking paragraph (17)