Increase the amount by 20% of the base penalty amount if:
(a) the entity took steps to prevent or obstruct the Commissioner from finding out about the false or misleading nature of the relevant statement; or
(b) the entity:
(i) became aware of the false or misleading nature of the relevant statement made to the Commissioner or another entity after the statement had been made; and
(ii) did not tell the Commissioner or other entity about it within a reasonable time; or
(c) the entity had previously been liable to a penalty under this Subdivision.