Basically, the funny thing in our act is that the penalties are for failures to meet deadlines, and there's a deadline of 30 days to tell me that you've received a certain gift. If somebody receives a gift and then thinks, “Oh, my God, I shouldn't have received this gift”, and they decide they'll pay for it, then it sort of erases itself.
On January 10th, 2018. See this statement in context.