; and (B) notwithstanding subparagraph (A), be personally responsible for 10 percent of any damages, civil penalties, or other restitution or fees assessed against the employer for the violations, with the employer responsible for not more than 90 percent. (2) No reimbursement An employer may not refund in any way any amounts paid by a shareholder under paragraph (1). . (2) National Labor Relations Act Section 12 of the National Labor Relations Act ( 29 U.S.C. 162 ), as amended by subsection (b)(2), is further amended by adding at the end the following: (f) Joint liability of large shareholders (1) In general In any action or proceeding for a violation of this Act, the 10 largest shareholders of an employer, as determined by the fair value for their beneficial interest as of the beginning of the period during which the violation occurred, shall— (A) jointly and severally be personally liable for all violations of this Act and for all damages awarded and civil penalties assessed for violations of this Act