; (2) is opaque or pigmented a color other than transparent blue or transparent green; (3) contains polyethylene glycol; or (4) contains a toxic substance. (b) Requirements for containing recycled content The Administrator shall require each producer of plastic beverage containers to ensure that the plastic beverage containers are composed of— (1) by January 1, 2025, not less than 15 percent post-consumer recycled material from United States sources; (2) by January 1, 2030, not less than 30 percent post-consumer recycled material from United States sources; (3) by January 1, 2035, not less than 45 percent post-consumer recycled material from United States sources; (4) by January 1, 2040, not less than 60 percent post-consumer recycled material from United States sources; and (5) by such dates thereafter as the Administrator shall establish, such percentage of post-consumer recycled material from United States sources as the Administrator determines to be appropriate, by regulation. (c) Penalty (1) In general A retailer or producer that violates a prohibition under subsection (a) or (b), respectively, shall be subject to a fine for each violation. (2) Treatment of product lines For purposes of this section, each product line of beverage containers shall be considered to be a separate violation of this section if any beverage container included in the product line is a beverage container described in subsection (a). (3) Maximum amount The amount of a fine under this subsection shall be not more than $50,000 per violation. 12110. Reporting and auditing (a) In general Not less frequently than annually, each Organization shall prepare and publish on a publicly available website a report that includes— (1) with respect to the covered products or beverage containers sold or imported by any member of the Organization, a description of, at a minimum— (A) the quantity of covered products or beverage containers sold or imported and collected (by submaterial type and State) for— (i) the calendar year covered by the report