(e) Exception to requirement for submission The requirement to submit a justification under subsection (a) shall not apply in the case where the manufacturer, after receiving the notification under subsection (d)(1) with respect to an applicable drug of the manufacturer, reduces the wholesale acquisition cost of a drug so that it no longer meets the definition of an applicable drug under subsection (b) for at least a 6-month period, as determined by the Secretary. (f) Penalties The provisions of subsection (b)(3)(C) of section 1927 shall apply to a manufacturer that fails to submit the justification required under subsection (a) on a timely basis or that knowingly provides false information in the same manner as such provisions apply to a manufacturer with an agreement under that section. .