; and (II) if a notice was issued under paragraph (1)(A) with respect to the violation, any changes to the information described in clauses (i) through (vi) of that paragraph. (D) Opportunity to make representations (i) In general Except as provided by clause (iii), a person to which U.S. Customs and Border Protection issues a penalty claim under subparagraph (C) shall have a reasonable opportunity under section 618 to make representations, both oral and written, seeking remission or mitigation of the monetary penalty. (ii) Final determination At the conclusion of any proceeding under section 618 described in clause (i), U.S. Customs and Border Protection shall provide to the person to which U.S. Customs and Border Protection issued a penalty claim a written statement (which may be issued electronically) that sets forth the final determination and the findings of fact and conclusions of law on which that determination is based. (iii) Violations by fraud A penalty for a violation of subsection (a) by fraud may be enforced in the United States Court of International Trade without the issuance of a notice under paragraph (1)(A) or an administrative proceeding under section 618. . (c) Court of International Trade proceedings Section 592(e) of the Tariff Act of 1930 ( 19 U.S.C. 1592(e) ) is amended— (1) in the matter preceding paragraph (1), by inserting after under this section the following: (without regard to the level of culpability asserted by U.S. Customs and Border Protection in any proceeding under subsection (b)) ; (2) in paragraph (2), by striking the semicolon and inserting ; and ; (3) by striking paragraph (3)