; and (2) by inserting after paragraph (3) the following: (4) Recurring negligent or grossly negligent violations relating to de minimis entries (A) In general A recurring negligent or grossly negligent violation of subsection (a) that relates to entering articles for which an administrative exemption from duties under section 321(a)(2)(C) is sought is punishable by a civil penalty in— (i) except as provided by clause (ii), an amount not to exceed the greater of— (I) 10 times the aggregate amount of the lawful duties, taxes, and fees of which the United States is or may be deprived; or (II) $2,000; and (ii) if the recurring violation did not affect the assessment of duties, an amount not to exceed the greater of— (I) 200 percent of the aggregate domestic value of the merchandise; or (II) $2,000. (B) Recurring defined (i) In general In this paragraph, the term recurring , with respect to a violation of subsection (a) by a person that relates to entering articles described in subparagraph (A), means that— (I) the violation— (aa) is a second or subsequent such violation by that person; and (bb) takes place not later than 3 months after the person received a penalty claim under subsection (b)(2) for a prior such violation and for which the person had the opportunity seek remission or mitigation