; or (D) meets any other exception which the Secretary may, by regulation, establish. (5) Abandoned hardrock mine reclamation program All penalties collected under this subsection shall be shall be made available to carry out, to remain available until expended without fiscal year limitation, the Abandoned Hardrock Mine Reclamation Program. (6) Underreporting defined In this subsection, the term underreporting means the difference between the royalty on the value of the production that should have been reported and the royalty on the value of the production which was reported, if the value that should have been reported is greater than the value that was reported. (i) Expanded royalty obligations Each person liable for royalty payments under this section shall be jointly and severally liable for royalty on all hardrock minerals, concentrates, or products derived therefrom that are lost or wasted from a mining claim or lease if such loss or waste is due to negligence on the part of any person or due to the failure to comply with this section. (j) Failure To comply with royalty requirements Any person who fails to comply with the requirements of this section shall be liable for a civil penalty under section 109 of the Federal Oil and Gas Royalty Management Act of 1982 ( 30 U.S.C. 1719 ) to the same extent as if the claim or lease maintained in compliance with this Act were a lease under such Act. (k) Gross income from mining defined In this section, for any hardrock mineral, the term gross income from mining has the meaning given the term gross income in section 613(c) of the Internal Revenue Code of 1986. (l) Effective date Royalties under this Act shall take effect with respect to the production of hardrock minerals after the effective date of this Act, but any royalty payments attributable to production during the first 12 calendar months after the effective date of this Act shall be payable at the expiration of such 12-month period. 108. Existing production (a) In general The claim holder of a mining claim