; (B) for each distributor or importer that does not participate in a distributor cooperative; and (C) for all distributors and importers. (d) Nondisclosure (1) In general Except for the percentages described in subsection (c), in a proceeding for a violation of subsection (f), or as provided in paragraph (2), the Administrator may not disclose any information provided by a distributor, an importer, or a distributor cooperative under section 12002(a)(8). (2) Exception The Administrator may release aggregate data of information described in paragraph (1) in such a manner that does not reveal the sales of any individual distributor. (e) Audit (1) In general Not later than 180 days after the date on which the Administrator receives a report required under section 12002(a)(8), the Administrator may review or audit the records of, as applicable, each reporting distributor cooperative or each reporting distributor or importer that does not participate in a distributor cooperative. (2) Independent audit If in the course of a review described in paragraph (1) the Administrator determines that an audit of a distributor cooperative, distributor, or importer is necessary, the Administrator shall require the distributor cooperative, distributor, or importer to retain an independent financial audit firm to determine the accuracy of information contained in the report required under section 12002(a)(8). (3) Costs The distributor cooperative, distributor, or importer that is the subject of review under this subsection shall pay the costs of an audit under paragraph (2). (4) Limitation An audit under paragraph (2) shall be limited to the records described in section 12002(a)(8). (f) Enforcement (1) Prohibition It shall be unlawful for any person that is a distributor, distributor cooperative, manufacturer, importer, retailer, or redemption center— (A) to sell, use, import into the United States, or distribute any beverage container in commerce except in compliance with this subtitle