; (B) in subsection (d)— (i) in paragraph (2), by striking subsection (c)(1) and inserting subsection (c)(1)(A) ; and (ii) in paragraph (3)— (I) in subparagraph (A), by striking subsection (c)(3) and inserting subsection (c)(1)(C) ; and (II) in subparagraph (C), by striking subsection (c)(3) and inserting subsection (c)(1)(C) ; (C) by striking subsection (e) and inserting the following: (e) Failure to comply with requirements (1) Criminal penalty (A) Offense It shall be unlawful for a provider to knowingly— (i) fail to submit a report under subsection (a)(1) within the time period required by that subsection; or (ii) fail to preserve material as required under subsection (h). (B) Penalty (i) In general A provider that violates subparagraph (A) shall be fined— (I) in the case of an initial violation, not more than $150,000; and (II) in the case of any second or subsequent violation, not more than $300,000. (ii) Harm to individuals The maximum fine under clause (i) shall be tripled if an individual is harmed as a direct and proximate result of the applicable violation. (2) Civil penalty (A) Violations relating to CyberTipline reports and material preservation A provider shall be liable to the United States Government for a civil penalty in an amount of not less than $50,000 and not more than $100,000 if the provider knowingly— (i) fails to submit a report under subsection (a)(1) within the time period required by that subsection; (ii) fails to preserve material as required under subsection (h); or (iii) submits a report under paragraph (1) or (3) of subsection (a) that— (I) contains materially false or fraudulent information; or (II) omits information described in subsection (b)(1)(A) that is reasonably available. (B) Annual report violations A provider shall be liable to the United States Government for a civil penalty in an amount of not less than $100,000 and not more than $1,000,000 if the provider knowingly— (i) fails to submit an annual report as required under subsection (i)