disqualified person For purposes of this section, the term presumptively disqualified person means any person unless such person furnishes to the required reporting person an affidavit by the such person stating, under penalty of perjury, that such person is not a disqualified person (as defined in section 5000E(b)). (e) Requirement To request affidavit If the required reporting person, with respect to any acquisition of any United States agricultural interest, has not, as of the time of such acquisition, been furnished the affidavit described in subsection (d) by the acquirer of such interest, such required reporting person shall furnish to such acquirer, at such time, a written statement informing such acquirer of the required reporting person’s obligation to make the return described in subsection (a) with respect to such acquisition and including such other information as the Secretary may require. (f) United States agricultural interest For purposes of this section, the term United States agricultural interest has the meaning given such term in section 5000E. . (2) Penalties Section 6724(d) of such Code is amended— (A) in paragraph (1)(B), by striking or at the end of clause (xxvii), by striking and at the end of clause (xxviii) and inserting or , and by adding at the end the following new clause: (xxix) section 6050AA(a) (relating to returns relating to acquisition of United States agricultural interests by disqualified persons), and , and (B) in paragraph (2), by striking or at the end of subparagraph (KK), by striking the period at the end of subparagraph (LL) and inserting , or , and by inserting after subparagraph (LL) the following new subparagraph: (MM) subsection (b) or (e) of section 6055AA (relating to statements relating to acquisition of United States agricultural interests by disqualified persons). . (c) Clerical amendments (1) The table of chapters for subtitle D of such Code is amended by inserting after the item relating to chapter 50A the following new item: Chapter 50B. Acquisition of