; default rule In the event that an elective classification service provider payee makes the election required under subsection (a) except that the elective classification service provider payee requests, but does not receive, the countersignature required by subsection (c) within 14 days of entering into an economic relationship with a service recipient payor, the elective classification service provider payee shall be classified as an independent contractor and shall not be in violation of subsection (g)(1). (g) Penalties (1) Penalty for failure to make election The Secretary shall impose a penalty not to exceed $100 on an elective classification service provider payee who fails to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor. (2) Penalty for failure to keep records relating to election The Secretary shall impose a penalty not to exceed $100 on elective classification service provider payees or service recipient payors who fail to maintain the records required by subsection (e). (3) Willful or reckless misclassification The Secretary shall impose a penalty on a service recipient payor or service provider payee responsible for a classification determination under this section who willfully or recklessly misclassifies a service provider payee as an independent contractor in an amount equal to 15 percent of the compensation paid to the independent contractor. (h) No requirement To enter into economic relationship Nothing in this title shall be read as a requirement by a service provider payee or a service recipient payor to enter into an economic relationship. 106. Change in classification