About: http://webisa.webdatacommons.org/295449461

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	If the return, affidavit, claim, or other document relates to the tax liability of a corporation, the amount of the penalty imposed by paragraph (a) of this section shall be $10,000.(3) Only one penalty per person per period.
http://www.w3.org/ns/prov#wasQuotedFrom	ecfr.gov