Sec. 54.705  De minimis exemption.

    If a contributor's contribution to universal service in any given 
year is less than $100, that contributor will not be required to submit 
a contribution or Universal Service Worksheet for that year. If a 
contributor improperly claims exemption from the contribution 
requirement, it will subject to the criminal provisions of sections 220 
(d) and (e) of the Act regarding willful false submissions and will be 
required to pay the amounts withheld plus interest.