(2) has knowingly submitted a report under section
3501 of this title
(A) which does not contain all the information required to be in such report, or
(B) which contains information that is misleading or false, such person shall be subject to a civil penalty imposed by the Secretary. The amount of any such civil penalty shall be determined in accordance with the provisions of subsection (b) of this section. Any such civil penalty shall be recoverable in a civil action brought by the Attorney General of the United States in an appropriate district court of the United States.