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15 



1 suant to a cooperative agreement under this subsection to 



2 the Secretary of Agriculture upon request only if — 



3 (A) the Secretary of Agriculture consents in 



4 writing to restrict the dissemination of the informa- 



5 tion to those who are directly involved in an audit 



6 or investigation under this section and who have a 



7 need to know; 



8 (B) the Secretary of Agriculture accepts liabil- 



9 ity for wrongful disclosure; and 



10 (C) the Secretary of Agriculture demonstrates 



11 that such information is essential to the conduct of 



12 an audit or investigation under this subsection. 



13 (f) Interest and Substantial Underreporting 



14 Assessments. — (1) In the case of mining claims where 



15 royalty payments are not received by the Secretary on the 



16 date that such payments are due, the Secretary shall 



17 charge interest on such under payments at the same inter- 



18 est rate as is applicable under section 6621(a)(2) of the 



19 Internal Revenue Code of 1986. In the case of an 



20 underpajnnent, interest shall be computed and charged 



21 only on the amount of the deficiency and not on the total 



22 amount. 



23 (2) If there is any underreporting of royalty owed on 



24 production from a claim for any production month by any 



25 person liable for royalty payments under this section, the 



