Which statement is accurate regarding IRC Section $6694$ preparer penalty provisions?

A penalty would never lead to an irvestigation by the IRS Otfice of Prolessional Responsibity $($OPR$)$

A penalty can range from $$50$ to $$200$ if misconduct is found.

Penalties apply to the practitioner and the taxpoyer that underpaid the income taxes.

Penalties can be assessed on a precifioner when a dsclsed tax postion does moi swa remencib basts.