(a) Any person required to file the excise tax statement, the monthly excise tax return, or the bill of sale who fails to file such return as required in §§ 31628(c)(8), 31629(c), and 31630 of this title, in such way and manner and on such date as established therein, shall be imposed a penalty of one hundred dollars ($100).(b) Any person who is required to submit and file the excise tax statement, the monthly excise tax return, or the bill of sale by electronic means, and who fails to do so, shall be deemed to have failed to file such returns or statements, for which reason, he/she shall be subject to the penalties provided in this section.(c) For purposes of this section, the term 'tax liability' means the amount of taxes to be paid together with the tax return, without subtracting any payment made or remitted to the Secretary.(d) The Secretary may exempt from the penalty established herein when it is shown that such omission is due to a reasonable cause. History —Jan. 31, 2011, No. 1, § 6042.15, retroactive to Jan. 1, 2011.