First Act of 2023 , and annually thereafter during the applicable period, any taxpayer which has received a certification under subsection (e) with respect to any project shall provide the Secretary with such information as the Secretary may require to demonstrate that such taxpayer (including any subsidiaries) has not moved, reduced, or eliminated any production, manufacturing, or final assembly in a manner described in subclause (I) or (II) of clause (i). (iv) Penalty (I) In general In the case of any applicable taxpayer which, during the applicable period, has moved, reduced, or eliminated any production, manufacturing, or final assembly in a manner described in subclause (I) or (II) of clause (i), such taxpayer shall pay to the Secretary a penalty in an amount equal to 200 percent of the total amount of credits allowed under this section with respect to any qualified investments made by such taxpayer during the applicable period. (II) Period of payment Any penalty imposed pursuant to subclause (I) shall be paid by the applicable taxpayer to the Secretary over such period as is determined appropriate by the Secretary. (v) Applicable taxpayer For purposes of this subparagraph, the term applicable taxpayer means any manufacturer (within the meaning of the regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of title II of the Clean Air Act ( 42 U.S.C. 7521 et seq. )). . (b) Effective date The amendment made by this section shall apply to property placed in service after the date of enactment of this Act. 4. Exclusion of offshoring manufacturers under advanced technology vehicles manufacturing incentive program Section 136 of the Energy Independence and Security Act of 2007 ( 42 U.S.C. 17013 ) is amended— (1) by striking subsection (e) and inserting the following: (e) Eligibility