as the Secretary may require to demonstrate that such manufacturer (including any subsidiaries) has not moved, reduced, or eliminated any production, manufacturing, or final assembly in a manner described in clause (i)(I). (iv) Penalty (I) 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 clause (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 new clean vehicles manufactured by such manufacturer during the applicable period. (II) Period of payment Any penalty imposed pursuant to subclause (I) shall be paid by the manufacturer to the Secretary over such period as is determined appropriate by the Secretary. (v) Rule of construction In the case of any manufacturer which, as determined by the Secretary, has failed to satisfy the requirements under subclause (I) or (II) of clause (i) during the applicable period, such determination shall have no effect with respect to any vehicle sold before the date of such determination for purposes of determining whether such vehicle satisfies the requirement under paragraph (1)(C). . (b) Application of penalties to other credits (1) Previously-owned clean vehicles Section 25E of the Internal Revenue Code of 1986 is amended— (A) by redesignating subsection (g) (as redesignated by section 13402(b) of Public Law 117–169 ) as subsection (h), and (B) by inserting after subsection (f) the following new subsection: (g) Manufacturer penalty for violations 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