assistance program established under the Food and Nutrition Act of 2008 ( 7 U.S.C. 2011 et seq.) or the supplemental nutrition program for women, infants, and children authorized under section 17 of the Child Nutrition Act of 1966 ( 42 U.S.C. 1786 ). (g) Penalties (1) Written notification for first violation If any applicable entity fails to collect the tax imposed under subsection (a) or satisfy the requirements under subsection (e), the Secretary shall provide such entity with written notification regarding the violation of the requirements under such subsections. (2) Subsequent violations (A) In general If any applicable entity, subsequent to receiving a written notification described in paragraph (1), fails to collect the tax imposed under subsection (a) or satisfy the requirements under subsection (e), such entity shall pay a penalty in addition to the tax imposed under this section. (B) Amount of penalty For each violation during a calendar year, the amount of the penalty under subparagraph (A) shall be— (i) in the case of the first violation, $250, (ii) in the case of the second violation, $500, and (iii) in the case of the third violation or any subsequent violation, $1,000. (C) Limitation In the case of any applicable entity with less than $1,000,000 in total revenue for the year preceding the imposition of any penalty under this paragraph, any such penalty may not be imposed under this paragraph more than once during any 7-day period. (h) Rule of construction Nothing in this section or any regulations promulgated under this section shall preempt, limit, or supersede, or be interpreted to preempt, limit, or supersede— (1) any law or regulation relating to any tax or fee on carryout bags which is imposed by a State or local government entity, or any political subdivision, agency, or instrumentality thereof, or (2) any additional fees imposed by any applicable entity on carryout bags provided to its customers. . (b) Carryout bag credit program Subchapter B of chapter 65 of such Code is amended by adding