In the case of each failure described in subsection (b) by any person with respect to a vessel or facility, such person shall pay a penalty of $10,000 in addition to the tax (if any).
(1) any failure to make a report under on or before the date prescribed therefor, and
(2) any failure to include all of the information required to be shown on such report or the inclusion of incorrect information.
No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.