articles by means of which such copies or sound recordings may be reproduced; provided that the materials impounded shall be preserved as evidence to be presented in the court of law. III. DAMAGES AND PROFITS (a) (b) IV. IN GENERAL - Except as otherwise provided by this Chapter, an infringer of copyright is liable for either: (1) the copyright owner's actual damages and any additional profits of the infringer, as provided by sub-section (b), or (2) statutory damages, as provided by sub-section (c); ACTUAL DAMAGES AND PROFITS - The copyright owner is entitled to recover actual damages suffered by him as a result of the infringement, and any other profits of the infringer that are attributable to the infringement and are not taken into account in computing the actual damages. In establishing the infringer's profits, the copyright owner is required to present proof only of the infringer's gross revenue, and the infringer is required to prove his or her deductible expenses and the elements of profit attributable to factors other than the copyright work. In addition, the copyright owner shall be entitled to recover lawyer fees in the proceedings for infringement which shall be maintained in the court of law having jurisdiction over damage suit. STATUTORY DAMAGES (1) Except as provided by clause (2) of this sub-section, the copyright owner may elect, at any time before final judgement is rendered, to recover, instead of actual damages and profits, as award of statutory damages for all infringement involved in the action with respect to anyone work, for which any two or more infringers are liable jointly and severally in a sum of not less than $30,000.00 as the Commission may determine just. For the purposes of this sub-section, all the parties of a compilation or derivative work shall constitute one work. (2) In a case where the copyright owner sustains the burden of proving, and the Commission finds, that infringement was committed willfully, the Commission in its discretion may increase the award of statutory damages to a sum of not more than $60,000.00. In a case where the infringer sustains the burden of proving, and the Commission finds, that such infringer was not aware and had no reason to believe that his or her acts constituted an infringement of copyright, the Commission in its discretion may reduce the award of statutory damages to the sum of not more than $300.00. The Commission shall remit statutory damages in any case when an infringer believed and had reasonable grounds for believing that his or her use of copyrighted work was a fair use under Section 2.7, if the infringer was: (i) an employee or agent of a non-profit educational institution, library, or archives acting within the scope of his or her employment who, or such institution, library, or archives itself, which infringed by reproducing the work in copies or sound recordings; or (ii) a public broadcasting entity which or a person who, as a regular part of the non-profit activities of public broadcasting entity infringed by performing a published non-dramatic literary work or by reproducing a transmission program embodying a performance of such work. 40