10 USC § 3748 - Penalties for submission of cost known as not allowable

---
identifier: "/us/usc/t10/s3748"
source: "usc"
legal_status: "official_legal_evidence"
title: "10 USC § 3748 - Penalties for submission of cost known as not allowable"
title_number: 10
title_name: "ARMED FORCES"
section_number: "3748"
section_name: "Penalties for submission of cost known as not allowable"
chapter_number: 273
chapter_name: "ALLOWABLE COSTS"
subchapter_number: "I"
subchapter_name: "GENERAL"
part_number: "V"
part_name: "ACQUISITION"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1832(a), (g), Jan. 1, 2021, 134 Stat. 4218, 4222.)"
---


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

section 287 of title 18section 3729 of title 31

The submission to an agency of a proposal for settlement of costs for any period after such costs have been accrued that includes 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  and .

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

## Editorial Notes

### Codification

The text of subsec. (i) of , which was transferred to this section and amended by , was based on , , ; , , .

### Prior Provisions

A prior section 3748 was renumbered .

### Amendments

2021—, transferred subsec. (i) of  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  effective , with additional provisions for delayed implementation and applicability of existing law, see , set out as an Effective Date of 2021 Amendment note preceding .