dollar amount shall be rounded to the next lowest multiple of $10,000. (iii) Other dollar amounts If any dollar amount in paragraph (2), (3), or (5) (other than any amount to which clause (i) or (ii) applies), after being increased under subparagraph (A), is not a multiple of $1,000, such dollar amount shall be rounded to the next lowest multiple of $1,000. (b) Statements by investors (1) In general If— (A) any person is required to file a statement under section 6039L for any period, and (B) fails— (i) to file such statement on or before the required filing date, or (ii) fails to include all of the information required to be shown on the statement or includes incorrect information, such person shall pay a penalty of $5,000. (2) Reduction where correction in specified period If any failure described in paragraph (1)(B) is corrected on or before the day 60 days after the due date (including extensions) for filing the return, the penalty imposed by paragraph (1) shall be $500 in lieu of the amount determined under such paragraph. (3) De minimis errors If— (A) there are one or more such failures described in paragraph (1)(B)(ii) relating to an incorrect dollar amount, and no single amount in error differs from the correct amount by more than $100, or (B) there are one or more such failures described in paragraph (1)(B)(ii) relating to a non-numerical amount and such error is inconsequential, then no correction shall be required, and, for purposes of this section, such statement shall be treated as having been filed with all correct required information. (4) Penalty in cases of intentional disregard If one or more failures described in paragraph (1)(B) are due to intentional disregard of the filing requirement (or the correct information reporting requirement), then, with respect to each such failure— (A) paragraphs (2) and (3) shall not apply, and (B) the amount of the penalty determined under paragraph (1) shall be $25,000. (5) Inflation adjustment (A) In general In the case of any failure relating to a statement