unpaid minimum excise tax second year

Suppose a 5500 shows an unpaid minimum for one year(2018). If the unpaid minimum is not corrected by the time the of the next 5500 filing(2019) and thus is  reflected on the schedule SB  line 40  and on the 5500SF line 11a  will the 10% excise tax be experienced again on the yet unpaid amount? I know in theory a 100% tax can be imposed but can the initial tax be imposed more than once similar say to prohibited transactions?

The 10% penalty applies to the 2018 unpaid minimum. The 100% penalty can be imposed by the IRS if it isn't cured.

If you have another unpaid minimum for 2019 the 10% penalty would apply to that. I'm not aware of any excption that reads "unless the unpaid minimum is because you didn't make the prior year minimum"

Here is the code https://corpuslegalis.com/us/code/title26/taxes-on-failure-to-meet-minimum-funding-standards

(a) Initial tax

If at any time during any taxable year an employer maintains a plan to which section 412 applies, there is hereby imposed for the taxable year a tax equal to—

(1) in the case of a single-employer plan, 10 percent of the aggregate unpaid minimum required contributions for all plan years remaining unpaid as of the end of any plan year ending with or within the taxable year, and