de novo. (C) Deadline An action under this paragraph shall be barred unless the action is filed not later than the date that is 90 days after the date of issuance of the final order of the Secretary. (11) Failure to pay penalty (A) In general Subject to subparagraphs (B) and (C), if any person fails to pay an assessment of a civil penalty under this Act, the court shall have jurisdiction to award the amount assessed plus interest from the date of the expiration of the 90-day period referred to in paragraph (10)(C). (B) Application Subparagraph (A) applies— (i) after the order making the assessment has become a final order and if the person does not file a petition for judicial review of the order in accordance with paragraph (10)