such paragraph. (4) De minimis errors If— (A) there are one or more such failures described in paragraph (1) 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) 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. (5) Penalty in cases of intentional disregard If a failure described in paragraph (1) is due to intentional disregard, then— (A) paragraph (1) shall be applied by substituting $2,500 for $500 , (B) paragraph (2)(A) shall be applied by substituting $50,000 for $10,000 , and (C) paragraph (2)(B) shall be applied by substituting $250,000 for $50,000 . (6) Inflation adjustment (A) In general In the case of any failure relating to a return required to be filed in a calendar year beginning after 2023, each of the dollar amounts in paragraphs (1), (2), (3), and (5) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting calendar year 2022 for calendar year 2016 in subparagraph (A)(ii) thereof. (B) Rounding (i) In general If the $500 dollar amount in paragraph (1), (3), or (5)(A) or the $2,500 amount in paragraph (5)(A), after being increased under subparagraph (A), is not a multiple of $10, such dollar amount shall be rounded to the next lowest multiple of $10. (ii) Asset threshold If the $10,000,000 dollar amount in paragraph (2)(B), after being increased under subparagraph (A), is not a multiple of $10,000, such 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),