; or (B) under or pursuant to such settlement or plea agreement. (4) Remaining amounts The Administrator shall deposit into the general fund of the Treasury any amounts in the Whistleblower Award Fund not used to pay whistleblowers under subsection (c) or the necessary expenses for the operation of the Office of Whistleblower Awards. (g) Civil monetary penalty (1) In general Any person who is finally convicted pursuant to a COVID loan action or who enters into a settlement or plea agreement with respect to a COVID loan action shall, in addition to any other penalties that may be prescribed by law, be subject to a civil monetary penalty, assessed by the Administrator, in an amount equal to 30 percent of the aggregate of the principal amounts of the loans with respect to which such person was so finally convicted or entered into such a settlement or plea agreement. (2) Collection (A) In general Civil money penalties and assessments imposed under this subsection may be compromised by the Adminstrator and may be recovered in a civil action in the name of the United States brought in United States district court for the district where the conduct serving as the basis for the relevant COVID loan action occurred or in United States district court for the district in which the person against whom the penalty or assessment has been assessed resides, as determined by the Administrator. (B) Withholdings (i) In general The amount of a civil money penalty and assessment imposed under this subsection, when finally determined, or the amount agreed upon in compromise, may be deducted from any sum then or later owing by the United States to the person against whom the penalty or assessment has been assessed. (ii) Treatment For the purposes of awards under this section, amounts deducted under clause (i) shall be deposited into the Whistleblower Award Fund. (h) Report Not later than 12 months after the date of the enactment of this section, and annually thereafter, the Administrator shall submit to Congress a report on— (1) the