; and (B) in the second sentence— (i) by striking or pilot shall and inserting aircraft pilot, or other person described in subsection (b)(1) may ; and (ii) by striking liable to and inserting liable for . 302. Modification of standards and penalties for fraud and negligence (a) Standards for fraud and negligence Section 592 of the Tariff Act of 1930 ( 19 U.S.C. 1592 ) is amended— (1) in the section heading, by striking , gross negligence, ; and (2) in subsection (a)— (A) in paragraph (1)— (i) in the matter preceding subparagraph (A), by striking , gross negligence, ; (ii) in subparagraph (A)(ii), by striking , or and inserting a semicolon; (iii) in subparagraph (B), by striking the period at the end and inserting ; or ; and (iv) by adding at the end the following: (C) may direct or facilitate the entry or introduction of merchandise in violation of subparagraph (A). ; (B) by adding at the end the following: (3) Standards for fraud and negligence (A) Fraud A violation of paragraph (1) is by fraud if the violation results from an act (including the transmission of a statement or document to U.S. Customs and Border Protection) or omission, done knowingly or with deliberate ignorance or reckless disregard of the offender's obligations to act in accordance with applicable provisions of law. (B) Negligence A violation of paragraph (1) is by negligence if the violation results from an act (including the transmission of a statement or document to U.S. Customs and Border Protection) or omission done through the failure to exercise the degree of reasonable care— (i) to ensure that statements made and information provided in connection with the importation of merchandise are complete and accurate; or (ii) to perform any material act required by the customs and trade laws of the United States (as defined in section 2 of the Trade Facilitation and Trade Enforcement Act of 2015 ( 19 U.S.C. 4301 )) or any regulation prescribed pursuant to such laws. ; (3) in subsection (c)— (A) by striking paragraph (2)