; (B) prescribe the content expected in such reports; (C) prescribe the manner in which such reports shall be made; and (D) require from such persons specific answers to all questions upon which the Commission may need information. (2) Administration (A) Time period covered; filing A report under paragraph (1)— (i) shall be for such 12 months’ period as the Commission shall designate; and (ii) shall be filed with the Commission at its office in Washington not later than 3 months after the close of the year for which the report is made, unless additional time is granted in any case by the Commission. (B) Failure to meet deadline If a person subject to this subsection fails to make and file an annual report within the time specified under subparagraph (A), or within the time extended by the Commission, for making and filing the report, or fails to make specific answer to any question authorized by this subsection within 30 days after the time the person is lawfully required so to do, the person shall forfeit to the United States— (i) $10,000 for each day the person continues to be in default with respect thereto, for the first 30 days of such default