41 U.S. Code § 3507 - Interest and penalties for certain overpayments
(a) In General.— If the Federal Government makes an overpayment to a contractor under a contract with an executive agency 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 Federal Government—
(1) for interest on the amount of the 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 the overpayment to the Federal Government; and
(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 3502 (b) of this title with respect to the cost or pricing data is not affected by the refusal to submit the certification.