this section, including the time and manner of filing the return required under subsection (a). (e) Public availability of returns Annual returns filed under this section shall be made available by the Secretary to the public as soon as practicable in a machine readable format. Prior to making any return available to the public under this subsection, the Secretary shall redact any individual’s TIN which appears in such return. . (b) Penalty for failure To file complete and correct return Section 6652 of such Code is amended by adding at the end the following new subsection: (q) Failure of qualified opportunity fund To file correct information return In the case of a qualified opportunity fund’s failure to file a complete and correct return under section 6039K at the time and in the manner prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid (upon notice and demand by the Secretary and in the same manner as tax) by such fund $500 for each day during which such failure continues. The maximum penalty under this subsection on failures with respect to any 1 return shall not exceed $200,000. . (c) Collection and availability of statistical information The Secretary of the Treasury, or the Secretary’s designee shall— (1) collect and compile statistical information with respect to each qualified opportunity zone, including the number of qualified opportunity funds that have made an investment in each qualified opportunity zone, the aggregate amount of investment in each zone by qualified opportunity funds, and such other metrics concerning job creation, poverty reduction, and community and economic development that the Secretary considers appropriate, and (2) make such information available to the public on an annual basis. (d) Effective date The amendments made by this section shall apply to reports for taxable years ending after the date of the enactment of this Act.