entitled to a parental leave benefit with respect to a qualified child, the 1-year period beginning with the month after the month in which the birth or adoption of the qualified child occurs. (d) Benefit application (1) In general The Commissioner shall ensure that the application for a parental leave benefit— (A) includes a notice, clearly written in language that is easily understandable to the reader, explaining that— (i) failure to submit such proof or documentation as the Commissioner may require to demonstrate that the applicant is the parent of the qualified child shall be subject to criminal and civil penalties