A person who fails to pay or deliver abandoned property to the Administrator as required by this title shall pay a penalty equal to 15% of the value of the property. If a person fails to file any report or refuses to deliver property to the Administrator as required by this title, the Administrator may bring an action in a court of appropriate jurisdiction to require the filing of the report and to enforce delivery of the property. A person who willfully fails to render any report or perform any other duty required by this subtitle is subject to a fine of $100 for each day the report is withheld, but not more than $5,000. In addition to the provisions of subsection (a) of this section, a person who willfully refuses to pay or deliver abandoned property to the Administrator as required by this subtitle is subject to a fine of not less than $500 nor more than $5,000 or imprisonment for not more than six months or both. The Administrator may waive any penalty required under this section.