(a) By January 1, 2016, a covered employer shall provide at least one of the following transportation benefit programs to its employees:
(1) A pre-tax election transportation fringe benefits program that provides commuter highway vehicle, transit, or bicycling benefits consistent with section 132(f)(1)(A),(B), and (D) of the Internal Revenue Code at benefit levels at least equal to the maximum amount that may be deducted for those programs from an employee's gross income pursuant to section 132(f)(2) of the Internal Revenue Code;
(2) An employer-paid benefit program whereby the employer supplies, at the election of the employee, a transit pass for the public transit system requested by each covered employee or reimbursement of vanpool or bicycling costs in amount at least equal to the purchase price of a transit pass for an equivalent trip on a public transit system; or
(3) Employer-provided transportation at no cost to the covered employee in a vanpool or bus operated by or for the employer.
(b) A covered employer who fails to offer at least one transportation benefit program as required by this section shall be subject to civil fines and penalties pursuant to Chapter 18 of Title 2 ("Civil Infractions Act"). Enforcement and adjudication of an infraction shall be pursuant to the Civil Infractions Act.