---
kind: "section"
citation: "41 U.S.C. § 4308"
title: "41"
title_heading: "Public Contracts"
number: "4308"
heading: "Penalties for submission of cost known to be unallowable"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/41/4308"
units:
  - "Subtitle I — Federal Procurement Policy"
  - "Division C — Procurement"
  - "Chapter 43 — Allowable Costs"
---

# §4308. Penalties for submission of cost known to be unallowable


The submission to an executive agency of a proposal for settlement of costs for any period after those costs have been accrued that includes a cost that is expressly specified by statute or regulation as being unallowable, with the knowledge that the cost is unallowable, is subject to [section 287 of title 18](/usc/18/287.md) and [section 3729 of title 31](/usc/31/3729.md).


## Source credit

(Pub. L. 111–350, § 3, Jan. 4, 2011, 124 Stat. 3788.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 4308 | 41:256(i). | June 30, 1949, ch. 288, title III, § 306(i), as added Pub. L. 100–700, § 8(a)(1), Nov. 19, 1988, 102 Stat. 4634; Pub. L. 103–355, title II, § 2151, Oct. 13, 1994, 108 Stat. 3313. |