The only persons liable under this section are: charitable organizations; charitable representatives; and officers, directors, partners, or trustees of charitable organizations or charitable representatives. Except as provided in subsection (d) of this section, a person who willfully fails to comply with a requirement of this title as to a charitable contribution made because of a charitable solicitation is liable to the donor of the charitable contribution for: actual damages that the donor sustains because of the failure; punitive damages that the court allows, not exceeding 3 times the actual damages; and reasonable attorney’s fees and costs of the action, if damages are awarded. Except as provided in subsection (d) of this section, a person who is grossly negligent in failing to comply with a requirement of this title as to a charitable contribution made because of a charitable solicitation is liable to the donor of the charitable contribution for: actual damages that the donor sustains because of the failure; and reasonable attorney’s fees and costs of the action, if damages are awarded. A person is not liable under this section if the person establishes by a preponderance of the evidence that, at the time of the failure to comply with a requirement under this title, the person followed reasonable procedures to comply.