(a) Persons liable for violations of prohibited acts—(1) Averaging violation. Any person who violates §80.1005(a) is liable for the violation.

(2) Causing an averaging violation. Any person who causes another party to violate §80.1005(a), is liable for a violation of §80.1005(b).

(3) Parent corporation liability. Any parent corporation is liable for any violations of this subpart that are committed by any of its wholly-owned subsidiaries.

(b) Persons liable for failure to meet other provisions of this subpart.

(1) Any person who fails to meet a provision of this subpart not addressed in paragraph (a) of this section is liable for a violation of that provision.

(2) Any person who causes another party to fail to meet a requirement of this subpart not addressed in paragraph (a) of this section, is liable for causing a violation of that provision.