26 U.S. Code § 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions
(a) Imposition of penalty
If an organization fails to meet the disclosure requirement of section 6115 with respect to a quid pro quo contribution, such organization shall pay a penalty of $10 for each contribution in respect of which the organization fails to make the required disclosure, except that the total penalty imposed by this subsection with respect to a particular fundraising event or mailing shall not exceed $5,000.
Source(Added Pub. L. 103–66, title XIII, § 13173(b),Aug. 10, 1993, 107 Stat. 456.)