than 2 years and not longer than 3 years. (3) Cumulative limit on number or value of sales A limit on the total number of sales per year or the total value of sales per year, or both, for which a person may be issued certificates under subsection (b). (4) Participation in station management by socially disadvantaged individuals Requirements for participation by socially disadvantaged individuals in the management of the broadcast station. (5) Certification (A) In general In the case of a sale described in subsection (c)(1), a requirement that the buyer of the interest in the broadcast station certify, every 180 days during the minimum holding period adopted under paragraph (2), compliance with the rules issued under that paragraph and paragraph (4). (B) Failure to comply With respect to a failure to make a certification required under subparagraph (A), the Commission shall— (i) report the failure to the Commissioner of Internal Revenue