INCREASE IN PENALTY FOR FAILURE TO FILE.

SEC. 3201. INCREASE IN PENALTY FOR FAILURE TO FILE.(a) In General.—The second sentence of subsection (a) of section 6651 is amended by striking “$205” and inserting “$330”.(b) Inflation Adjustment.—Section 6651(j)(1) is amended—(1) by striking “2014” and inserting “2020”,(2) by striking “$205” and inserting “$330”, and(3) by striking “2013” and inserting “2019”.(c) Effective Date.—The amendments made by this section shall apply to returns required to be filed after December 31, 2019.