---
kind: "section"
citation: "10 U.S.C. § 3748"
title: "10"
title_heading: "Armed Forces"
number: "3748"
heading: "Penalties for submission of cost known as not allowable"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/10/3748"
units:
  - "Subtitle A — General Military Law"
  - "Part V — Acquisition"
  - "Subpart D — General Contracting Provisions"
  - "Chapter 273 — Allowable Costs"
  - "Subchapter I — General"
---

# §3748. Penalties for submission of cost known as not allowable


The submission to an [agency](/usc/10/3741.md?p=5) of a proposal for settlement of costs for any period after such costs have been accrued that [includes](/usc/10/101.md?p=g-4) a cost that is expressly specified by statute or regulation as being unallowable, with the knowledge that such cost is unallowable, shall be subject to the provisions of [section 287 of title 18](/usc/18/287.md) and [section 3729 of title 31](/usc/31/3729.md).


## Source credit

(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1832(a), (g), Jan. 1, 2021, 134 Stat. 4218, 4222.)

## Notes

### Editorial Notes

### Codification

The text of subsec. (i) of section 2324 of this title, which was transferred to this section and amended by Pub. L. 116–283, § 1832(g), was based on Pub. L. 99–145, title IX, § 911(a)(1), Nov. 8, 1985, 99 Stat. 684; Pub. L. 103–355, title II, § 2101(a)(9), Oct. 13, 1994, 108 Stat. 3308.

### Prior Provisions

A prior section 3748 was renumbered section 7278 of this title.

### Amendments

2021—Pub. L. 116–283, § 1832(g), transferred subsec. (i) of section 2324 of this title to this section and struck out subsec. (i) designation and heading “Penalties for Submission of Cost Known as Not Allowable” at beginning.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section and amendment by Pub. L. 116–283 effective Jan. 1, 2022, with additional provisions for delayed implementation and applicability of existing law, see section 1801(d) of Pub. L. 116–283, set out as an Effective Date of 2021 Amendment note preceding section 3001 of this title.