; and (D) $46,000,000 for each of fiscal years 2023 through 2027. (g) Effect of failure To pay fees The Secretary shall not consider a registration by a responsible person submitted under section 605 to be complete until all fees owed by such person under subsection (a) are paid. Until the fees are paid, the registration is incomplete and the responsible person is deemed to have failed to register in accordance with section 605. (h) Collection of unpaid fees In any case where the Secretary 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. (i) 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 safety activities, be reduced to offset the number of officers, employees, and advisory committees so engaged. (j) Records Each responsible person that is required to register under section 605 shall retain all records necessary to demonstrate gross annual sales for at least 2 fiscal years after such information is reported in its registration. Such records shall be made available to the Secretary for review and duplication upon request of the Secretary. (k) Limitation This part does not authorize the assessment or collection of a fee for registration under section 605 occurring after fiscal year 2027. . 203. Direct hiring authority to support activities related to cosmetics Part 10 of subchapter C of chapter VII, as added by section 202, is amended by inserting after section 744M the following: 744N. Direct hiring authority to support activities related to cosmetics The Secretary shall have direct hiring authority with respect to the appointment of employees into the competitive service or the excepted service to administer the Cosmetic Safety Enhancement Act of 2019 and the amendments made