; or (B) in the case of a person who is prohibited under this Act from making a contribution in any amount, 300 percent of the amount of the payment made by the person for the coordinated expenditure. (2) Joint and several liability Any director, manager, or officer of a person who is subject to a penalty under paragraph (1) shall be jointly and severally liable for any amount of such penalty that is not paid by the person prior to the expiration of the 1-year period which begins on the date the Commission imposes the penalty or the 1-year period which begins on the date of the final judgment following any judicial review of the Commission’s action, whichever is later. . (c) Effective date (1) Repeal of existing regulations on coordination Effective upon the expiration of the 90-day period which begins on the date of the enactment of this Act— (A) the regulations on coordinated communications adopted by the Federal Election Commission which are in effect on the date of the enactment of this Act (as set forth under the heading Coordination in subpart C of part 109 of title 11, Code of Federal Regulations) are repealed