10 U.S.C. § 3707: Interest and penalties for certain overpayments

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 at the current rate prescribed by the Secretary of the Treasury under section 6621 of the Internal Revenue Code of 1986; and if the submission of such defective data was a knowing submission, for an additional amount equal to the amount of the overpayment. 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.