submit a certification required under section 313(c)(1), without regard to the state of mind of the covered officer. (2) Submission of false certifications (A) False certifications relating to diversion controls It shall be unlawful for a covered officer of a covered person to submit a certification required under section 313(b), without regard to the state of mind of the covered officer, that contains a materially false statement or representation relating to the information required to be certified under that section for the year for which the certification is submitted. (B) False certifications relating to misbranding It shall be unlawful for a covered officer of a covered manufacturer to submit a certification required under section 313(c)(1), without regard to the state of mind of the covered officer, that contains a materially false statement or representation relating to the misbranding of a controlled substance with respect to the year for which the certification is submitted. (c) Penalties (1) Civil penalties Except as provided in paragraph (2), a covered officer who violates subsection (b) shall be subject to a civil penalty of not more than $25,000. (2) Criminal penalties A covered officer who knowingly violates subsection (b)(2) shall be subject to criminal penalties under section 403(d). (d) Comprehensive Addiction Resources Fund (1) Establishment There is established in the Treasury a fund to be known as the Comprehensive Addiction Resources Fund . (2) Transfer of amounts There shall be transferred to the Comprehensive Addiction Resources Fund 100 percent of— (A) any civil penalty paid to the United States under this section