; and (ii) for requiring that the entity pay a monetary penalty to a manufacturer or manufacturers in the form of interest on sums that are owed to the manufacturer due to violations of subparagraph (A) or (B) of subsection (a)(5) that occurred at one or more contract pharmacies and that were discovered later than such violations would have been if the entity had complied with its obligation to have annual independent audits of contract pharmacies conducted. (14) Mail order study and regulations (A) Report Not later than 180 days after the date of the enactment of this paragraph, the Secretary shall conduct a study (and submit to Congress a report containing the results of such study) regarding compliance concerns associated with covered entities described in subparagraph (L) or (M) of subsection (a)(4) contracting with mail order pharmacies to dispense covered outpatient drugs subject to an agreement under this section, and any additional safeguards or limitations necessary and appropriate to reduce those compliance concerns. (B) Regulations Not later than 180 days after the submission of the report under subparagraph (A), the Secretary shall promulgate final regulations applicable to covered entities described in such subparagraph, through notice-and-comment rulemaking, to implement any additional safeguards or limitations recommended by the study. (15) Contract pharmacy moratorium No covered entity described in subparagraphs (L) or (M) of subsection (a)(4) shall enter into a new or expanded contractual arrangement pursuant to which a third party dispenses covered outpatient drugs subject to an agreement under this section to patients (as so defined) of the covered entity during the period beginning on the date of the enactment of this paragraph and ending on the latter of— (A) the effective date of final regulations described in paragraph (13); (B) the effective date of final regulations described in paragraph (14)