any production, manufacturing, or final assembly in a manner described in section 30D(d)(3)(B)(i)(I), such manufacturer shall pay to the Secretary a penalty in an amount equal to the total amount of credits allowed under this section with respect to any previously-owned clean vehicles manufactured by such manufacturer during the applicable period. (2) Exclusion Any previously-owned clean vehicle for which a credit was allowed under section 30D shall not be included for purposes of determining the amount of any penalty imposed pursuant to paragraph (1). (3) Period of payment Any penalty imposed pursuant to paragraph (1) shall be paid by the manufacturer to the Secretary over such period as is determined appropriate by the Secretary. (4) Definitions For purposes of this subsection, the terms manufacturer and applicable period shall have the same meanings given such terms under section 30D(d)(3)(B). . (2) Qualified commercial clean vehicles Section 45W of the Internal Revenue Code of 1986 is amended— (A) by redesignating subsection (g) as subsection (h), and (B) by inserting after subsection (f) the following new subsection: (g) Manufacturer penalty for violation of offshoring rules (1) In general In the case of any manufacturer which, during the applicable period, has moved, reduced, or eliminated any production, manufacturing, or final assembly in a manner described in section 30D(d)(3)(B)(i)(I), such manufacturer shall pay to the Secretary a penalty in an amount equal to the total amount of credits allowed under this section with respect to any qualified commercial clean vehicles manufactured by such manufacturer during the applicable period. (2) Period of payment Any penalty imposed pursuant to paragraph (1) shall be paid by the manufacturer to the Secretary over such period as is determined appropriate by the Secretary. (3) Definitions For purposes of this subsection, the terms manufacturer and applicable period shall have the same meanings given such terms under section 30D(d)(3)(B). . (c) Effective date The