(a) Imposition of penaltyIf—
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,
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 penaltyThe penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of—
(c) DefinitionsFor purposes of this section—
(1) Tax-exempt organizationThe term “tax-exempt organization” means any organization which—
is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or
is a political organization (as defined in section 527(e)).