; or (B) an amount that is twice the amount of the covered transaction that is the basis of the violation with respect to which the penalty is imposed. (2) With respect to a U.S. person that willfully violates, willfully attempts to violate, willfully conspires to violate, or willfully aids or abets in the commission of a violation of this section, a criminal penalty as follows: (A) If that U.S. person is an individual not acting in a professional capacity, a fine of not more than $1,000,000, a term of imprisonment of not more than 5 years, or both. (B) If that U.S. person is an individual acting in a professional capacity, a fine of not more than $5,000,000, a term of imprisonment of not more than 20 years, or both. (C) (i) If that U.S. person is an organization, including any entity described in clause (ii), a fine of not more than $25,000,000. (ii) An entity described in this clause is any of the following: (I) An investment company, as defined in section 3 of the Investment Company Act of 1940 ( 15 U.S.C. 80a–3 ). (II) A bank, broker, dealer, exchange, insurance company, investment banker, underwriter, savings and loan association, business development company, commodity pool, commodity pool operator, commodity trading advisor, major swap participant, swap dealer, or swap execution facility, as those terms are defined in section 2(a) of the Investment Company Act of 1940 ( 15 U.S.C. 80a–2(a) ). (III) An investment adviser, as defined in section 202(a) of the Investment Advisers Act of 1940 ( 15 U.S.C. 80b–2(a) ). (IV) A market intermediary, as defined in section 3(c)(2)(B)(i) of the Investment Company Act of 1940 ( 15 U.S.C. 80a–3(c)(2)(B)(i) ). (V) A fund described in section 3(c)(10)(B) of the Investment Company Act of 1940 ( 15 U.S.C. 80a–3(c)(10)(B) ). (VI) A qualified pension, profit-sharing, or stock bonus plan described in section 401 of the Internal Revenue Code of 1986. (VII) An individual retirement account, as defined in section 408(a) of the Internal Revenue Code of 1986. (VIII) A tax credit