; and (ii) did not follow the procedure set forth in the guidance described in subparagraph (A) with respect to such order, knowingly failed to report as described in subsection (a)(1)(C). (e) Fees applicable to all opioid manufacturers and distributors (1) In general The Secretary shall assess a fee against each corporate entity that, during the period beginning on January 1, 1993, and ending on the day before the date of enactment of this Act, manufactured or distributed any opioid drug that was covered by a Federal health program at least once during such period, in amounts, for each such manufacturer or distributor, determined by the Secretary through rulemaking. (2) Total amount The Secretary shall ensure that the total amount assessed under paragraph (1) equals $20,000,000,000. (3) Due dates With respect to a fee assessed under this subsection— (A) not less than 50 percent of the amount of the fee shall be paid within 1 year of the date of enactment of this Act