§ 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
(a)
Imposition of penalty
If—
(1)
a tax-exempt organization offers to sell (or solicits money for) specific information or a routine service for any individual which could be readily obtained by such individual free of charge (or for a nominal charge) from an agency of the Federal Government,
(2)
the tax-exempt organization, when making such offer or solicitation, fails to make an express statement (in a conspicuous and easily recognizable format) that the information or service can be so obtained, and
such organization shall pay a penalty determined under subsection (b) for each day on which such a failure occurred.
(b)
Amount of penalty
The penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of—
(c)
Definitions
For purposes of this section—