10 U.S.C. § 3707

(a) In General .— If the United States makes an overpayment to a contractor under a contract subject to this chapter and the overpayment was due to the submission by the contractor of defective cost or pricing data, the contractor shall be liable to the United States— (1) for interest on the amount of such overpayment, to be computed— (A) for the period beginning on the date the overpayment was made to the contractor and ending on the date the contractor repays the amount of such overpayment to the United States; and (B) at the current rate prescribed by the Secretary of the Treasury under section 6621 of the Internal Revenue Code of 1986; and (2) if the submission of such defective data was a knowing submission, for an additional amount equal to the amount of the overpayment. (b) Liability Not Affected by Refusal to Submit Certification .— Any liability under this section of a contractor that submits cost or pricing data but refuses to submit the certification required by section 3702(b) of this title with respect to the cost or pricing data shall not be affected by the refusal to submit such certification.