45 CFR § 158.401
HHS enforcement
April 14, 2021
HHS enforces the reporting and rebate requirements described in subparts A and B, including but not limited to:
(a) The requirement that such reports be submitted timely.
(b) The requirement that the data reported complies with the definitions and criteria set forth in this part.
(c) The requirement that rebates be paid timely and accurately.