; or (D) such person meets any other exception which the Secretary may, by rule, establish. (5) Definition For the purposes of this subsection xreference , the term underreporting means the difference between the royalty on the value of the production that should have been reported and the royalty on the value of the production which was reported, if the value that should have been reported is greater than the value that was reported. (6) Hardrock Minerals Reclamation Fund All penalties collected under this subsection xreference shall be deposited in the Hardrock Minerals Reclamation Fund established by this Act. (i) Expanded royalty obligations Each person liable for royalty payments under this section xreference shall be jointly and severally liable for royalty on all hardrock minerals, concentrates, or products derived therefrom lost or wasted from a mining claim or lease when such loss or waste is due to negligence on the part of any person or due to the failure to comply with any rule, regulation, or order issued under this section xreference . (j) Gross income from mining defined For the purposes of this section xreference , for any hardrock mineral, the term gross income from mining has the same meaning as the term gross income in section 613(c) of the Internal Revenue Code of 1986. (k) Effective date Royalties under this Act shall take effect with respect to the production of hardrock minerals after the enactment of this Act, but any royalty payments attributable to production during the first 12 calendar months after the enactment of this Act shall be payable at the expiration of such 12-month period. (l) Failure To comply with royalty requirements Any person who fails to comply with the requirements of this section xreference or any regulation or order issued to implement this section xreference shall be liable for a civil penalty under section 109 of the Federal Oil and Gas Royalty Management Act ( 30 U.S.C. 1719 ) to the same extent as if the claim or lease maintained in compliance with this Act were