; or (ii) video content the entity makes available for users to view; and (B) does not include— (i) a television broadcast station, cable operator, or other multichannel video programming distributor (as those terms are defined in section 2(d)), only with respect to commercial advertisements and video programming subject to section 2; or (ii) an entity that serves video programming or video content that is served without video commercial advertisements. 4. Enforcement (a) In general The Federal Communications Commission shall implement and enforce this Act as if this Act were a part of the Communications Act of 1934 ( 47 U.S.C. 151 et seq. ). (b) Violations A violation of this Act, or a regulation promulgated under this Act, shall be considered to be a violation of the Communications Act of 1934, or a regulation promulgated under that Act, respectively. (c) No citation required Paragraph (5) of section 503(b) of the Communications Act of 1934 ( 47 U.S.C. 503(b) ) shall not apply to a determination of forfeiture liability under that subsection against a person who commits a violation described in subsection (b) of this section. . (b) GAO report on CALM Act enforcement (1) In general Not later than 180 days after the date of enactment of this Act, the Comptroller General of the United States shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives a report on section 2 of the CALM Act ( 47 U.S.C. 621 ), as amended by subsection (a), that— (A) analyzes the effectiveness of that section in moderating the loudness of commercials in comparison to accompanying video programming; (B) evaluates the ability of the Federal Communications Commission to effectively moderate the loudness of commercials in comparison to accompanying video programming under subsection (c) of that section