; or (bb) $600,000 if the provider has fewer than 100,000,000 monthly active users; and (II) in the case of any second or subsequent violation, not more than— (aa) $1,000,000 if the provider has not fewer than 100,000,000 monthly active users; or (bb) $850,000 if the provider has fewer than 100,000,000 monthly active users. (ii) Harm to individuals The maximum fine under clause (i) shall be doubled 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 $250,000 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 subsection (a)(1) 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); or (ii) submits an annual report under subsection (i) that— (I) contains a materially false, fraudulent, or misleading statement