for fiscal year 2021 falls below the amount of fees authorized for fiscal year 2021 under paragraph (3). (v) 2024 For fiscal year 2024, the amount of fees otherwise authorized to be collected under this section shall be increased by the amount, if any, by which the amount collected under this section and appropriated for fiscal year 2022 falls below the amount of fees authorized for fiscal year 2022 under paragraph (3). (g) Effect of failure To pay fees The Food and Drug Administration shall not consider a registration submitted to be complete until such fee under subsection (a) is paid. Until the fee is paid, the registration is incomplete and the registrant is deemed to have failed to register in accordance with section 605. (h) False statements Any statement or representation made to the Food and Drug Administration shall be subject to section 1001 of title 18, United States Code. (i) Collection of unpaid fees In any case where the Food and Drug Administration does not receive payment of a fee assessed under subsection (a), such fee shall be treated as a claim of the United States Government subject to subchapter II of chapter 37 of title 31, United States Code. (j) Construction This section may not be construed to require that the number of full-time equivalent positions in the Department of Health and Human Services, for officers, employees, and advisory committees not engaged in cosmetic activities, be reduced to offset the number of officers, employees, and advisory committees so engaged. (k) Records Each facility shall retain all records necessary to demonstrate the facility’s gross annual sales for at least 2 fiscal years after such information is reported in the facility’s registration. Such records shall be made available to the Food and Drug Administration for review and duplication upon request of the Food and Drug Administration. . 203. Direct hiring authority to support activities related to cosmetics Part 10 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act, as added by