; 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). . (4) Federal Mine Safety and Health Act of 1977 Section 118 of the Federal Mine Safety and Health Act of 1977, as added by subsection (b)(4), is further amended by adding at the end the following: (b) Joint liability of large shareholders (1) In general In any action or proceeding for a violation of this Act, including any mandatory health or safety standard, rule, order, or regulation promulgated pursuant to this Act, the 10 largest shareholders of an operator of a coal or other mine, as determined by the fair value for their beneficial interest as of the beginning of the period during which such violation occurred, shall— (A) jointly and severally be personally liable for all such violations, and for all damages awarded and civil penalties assessed for such violations