statement or representation relating to the misbranding of a controlled substance with respect to the year for which the certification is submitted. (c) Penalties (1) Civil penalties Except as provided in paragraph (2), a covered officer who violates subsection (b) shall be subject to a civil penalty of not more than $25,000. (2) Criminal penalties A covered officer who knowingly violates subsection (b)(2) shall be subject to criminal penalties under section 403(d). (d) Comprehensive Addiction Resources Fund (1) Establishment There is established in the Treasury a fund to be known as the Comprehensive Addiction Resources Fund . (2) Transfer of amounts There shall be transferred to the Comprehensive Addiction Resources Fund 100 percent of— (A) any civil penalty paid to the United States under this section