((a)) ** Judicial review prohibited** Any adjustment or amendment to a schedule of fees under subsection (b) or (c) of or subsection (c) or (d) of is not subject to judicial review.section 158 of this titlesection 159 of this title
((b)) ** Notice to Congress** The Commission shall transmit to Congress notification—
((1)) of any adjustment under section 158(b) or 159(c) of this title immediately upon the adoption of such adjustment; and
((2)) of any amendment under section 158(c) or 159(d) of this title not later than 90 days before the effective date of such amendment.
((c)) ** Enforcement**
((1)) ** Penalties for late payment** The Commission shall by rule prescribe an additional penalty for late payment of fees under section 158 or 159 of this title. Such additional penalty shall be 25 percent of the amount of the fee that was not paid in a timely manner.
((2)) ** Interest on unpaid fees and penalties** The Commission shall charge interest, at a rate determined under , on a fee under section 158 or 159 of this title or an additional penalty under this subsection that is not paid in a timely manner. Such section 3717 shall not otherwise apply with respect to such a fee or penalty.section 3717 of title 31
((3)) ** Dismissal of applications or filings** The Commission may dismiss any application or other filing for failure to pay in a timely manner any fee under section 158 or 159 of this title or any interest or additional penalty under this subsection.
((4)) ** Revocations**
((A)) ** In general** In addition to or in lieu of the penalties and dismissals authorized by this subsection, the Commission may revoke any instrument of authorization held by any licensee that has not paid in a timely manner a regulatory fee assessed under or any related interest or penalty.section 159 of this title
((B)) ** Notice** Revocation action may be taken by the Commission under this paragraph after notice of the Commission’s intent to take such action is sent to the licensee by registered mail, return receipt requested, at the licensee’s last known address. The notice shall provide the licensee at least 30 days to either pay the fee, interest, and any penalty or show cause why the fee, interest, or penalty does not apply to the licensee or should otherwise be waived or payment deferred.
((C)) ** Hearing**
((i)) ** Generally not required** A hearing is not required under this paragraph unless the licensee’s response presents a substantial and material question of fact.
((ii)) ** Evidence and burdens** In any case where a hearing is conducted under this paragraph, the hearing shall be based on written evidence only, and the burden of proceeding with the introduction of evidence and the burden of proof shall be on the licensee.
((iii)) ** Costs** Unless the licensee substantially prevails in the hearing, the Commission may assess the licensee for the costs of such hearing.
((D)) ** Opportunity to pay prior to revocation** Any Commission order adopted under this paragraph shall determine the amount due, if any, and provide the licensee with at least 30 days to pay that amount or have its authorization revoked.
((E)) ** Finality** No order of revocation under this paragraph shall become final until the licensee has exhausted its right to judicial review of such order under .section 402(b)(5) of this title
((d)) ** Waiver, reduction, and deferment** The Commission may waive, reduce, or defer payment of a fee under section 158 or 159 of this title or an interest charge or penalty under this section in any specific instance for good cause shown, where such action would promote the public interest.
((e)) ** Payment rules** The Commission shall by rule permit payment—
((1)) in the case of fees under section 158 or 159 of this title in large amounts, by installments; and
((2)) in the case of fees under section 158 or 159 of this title in small amounts, in advance for a number of years not to exceed the term of the license held by the payor.
((f)) ** Accounting system** The Commission shall develop accounting systems necessary to make the amendments authorized by sections 158(c) and 159(d) of this title.