this Act with respect to a claim or statement made in connection with benefits under part A of title XVIII of the Social Security Act shall be deposited in the Federal Hospital Insurance Trust Fund. (E) Any amount of a penalty or assessment imposed by the Secretary of Health and Human Services under this Act with respect to a claim or statement made in connection with benefits under part B of title XVIII of the Social Security Act shall be deposited in the Federal Supplementary Medical Insurance Trust Fund. 7. Administrative offset (a) In general The amount of any penalty or assessment which has become final under section 4, or for which a judgment has been entered under section 5 or 6, or any amount agreed upon in a settlement or compromise under section 6(f), may be collected by administrative offset under section 3716 of title 31, United States Code, except that an administrative offset may not be made under this subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the individual liable for the penalty or assessment. (b) Deposit All amounts collected pursuant to this section shall be remitted to the Secretary of the Treasury for deposit in accordance with section 6(g).