This section does not apply to a firearm if a law enforcement agency determines that the firearm is stolen or is evidence of a crime. Subject to subparagraph (ii) of this paragraph, a federal firearms licensee or law enforcement agency operating a gun buyback program shall destroy each firearm, including every component and part attached to the firearm, that is surrendered to the federal firearms licensee or law enforcement agency at a gun buyback program. The destruction required under subparagraph (i) of this paragraph shall make the firearm and every component and part attached to the firearm permanently inoperable and unrepairable. A federal firearms licensee or law enforcement agency may contract with a law enforcement agency or a business to satisfy the requirement under paragraph (1) of this subsection. A federal firearms licensee or law enforcement agency that violates this section is subject to a fine not exceeding $10,000 per violation. If a person violates this section and the person holds a dealer’s license under § 5–106 of this title: the person shall be subject to the penalty provided in subsection (c) of this section; and the Secretary shall revoke the person’s dealer’s license in accordance with § 5–114 of this title.