; and (B) for any covered individual who commences service as a covered individual after the date of enactment of Eliminating Executive Branch Insider Trading Act , 180 days after the first date of the initial term of service; or (2) a covered financial instrument held in a qualified blind trust operated on behalf of, or for the benefit of, the covered individual or spouse of the covered individual. (c) Penalties (1) Disgorgement A covered individual shall disgorge to the Treasury of the United States any profit from a transaction or holding involving a covered financial instrument that is conducted in violation of this section. (2) Fines A covered individual who holds or conducts a transaction involving, or whose spouse holds or conducts a transaction involving, a covered financial instrument in violation of this section may be subject to a civil fine assessed by the Attorney General under section 13163. 13163. Civil penalties (a) Civil action The Attorney General may bring a civil action in any appropriate United States district court against any covered individual who violates any provision of section 13162. (b) Civil penalty The court in which any action is brought under subsection (a) may assess against a covered individual a civil penalty of not more than $10,000 or the amount of compensation, if any, that the covered individual received for the prohibited conduct, whichever is greater. 13164. Audit by Government Accountability Office Not later than 2 years after the date of enactment of the Eliminating Executive Branch Insider Trading Act , and annually thereafter, the Comptroller General of the United States shall— (1) conduct an audit of the compliance by a representative sample of covered individuals with the requirements of this subchapter