Joe Biden: “If the Senator reads the first section of the Senator's section 709, subsection (1): No civil or criminal penalty shall…”

“If the Senator reads the first section of the Senator's section 709, subsection (1): No civil or criminal penalty shall be imposed by a court, and no civil administrative penalty shall be imposed by an agency, for the violation of a rule. By law, we are telling a court they cannot impose a penalty. My question is, Is the exception to that, if it is clear that on a material fact the taxpayer did not disclose all the facts, would the court be able to say as the Senator reads her own amendment, look, I understand section 709 of the amendment says we cannot impose a penalty? But if we look forward down here, mister lawyer for the defendant, it says material facts--the material facts were not all made available here; therefore, even though the taxpayer has a letter saying go ahead, I will fine the taxpayers.”