; (3) any change in ownership for each specified entity; (4) any change in the tax status of a specified entity; (5) an analysis of trends in horizontal and vertical consolidation, disaggregated by business structure and provider type; and (6) as applicable, the name, address, and business structure of the parent company of such specified entity (including the business type and the tax status of such parent company). (d) Audits The Secretary shall conduct an annual audit consisting of a random sample of specified entities to verify compliance with the requirements of this section and the accuracy of information submitted pursuant to this section. (e) Penalty for failure To report If a specified entity fails to provide a complete report under subsection (a), or submits a report containing false information, such entity shall be subject to a civil monetary penalty of not more than $5,000,000 for each such report not provided or containing false information. Such penalty shall be imposed and collected in the same manner as civil money penalties under subsection (a) of section 1128A are imposed and collected under that section. (f) Inapplicability of Paperwork Reduction Act Chapter 35 of title 44, United States Code, shall not apply to collections of information made under this section. (g) Definitions In this section: (1) Health plan The term health plan has the meaning given such term in section 1128C(c). (2) Hospital The term hospital has the meaning given such term in section 1861(e). (3) Independent freestanding emergency department The term independent freestanding emergency department has the meaning given such term in section 2799A–1(a)(3)(D) of the Public Health Service Act. (4) Private equity company The term private equity company means a publicly-traded or non-publicly traded company that collects capital investments from individuals or entities and purchases an ownership share of a provider of services (as defined in section 1861(u)). (5) Specified entity The term specified entity means— (A) a hospital