The US placed sanctions on three North Korean organisations and 10 individuals after the FBI blamed Pyongyang for the cyber-attack.
North Korea praised the attack on Sony but denied any involvement in it.
It came as Sony was about to release The Interview, a comedy about a plot to assassinate North Korea’s leader.
Sony initially cancelled plans to show the film, before deciding to release it online and at a limited number of cinemas.
The US sanctions imposed on Friday are believed to be the first time the US has moved to punish any country for cyber-attacks on a US company.
Announcing them, White House officials told reporters the move was in response to the Sony hack, but the targets of the sanctions were not directly involved.
In response, the North’s state-run KCNA news agency on Sunday quoted a foreign ministry spokesman as saying: “The policy persistently pursued by the US to stifle the DPRK [North Korea], groundlessly stirring up bad blood towards it, would only harden its will and resolution to defend the sovereignty of the country.
“The persistent and unilateral action taken by the White House to slap ‘sanctions’ against the DPRK patently proves that it is still not away from inveterate repugnancy and hostility toward the DPRK.”
Analysis by BBC East Asia specialist Charles Scanlon
The North Korean statement says the US allegations that it was involved in the Sony hack are absurd, and it points to cyber experts in the West who also doubt its involvement.
It says the US has been stung by the growing international scepticism and imposed sanctions to try to save face.
North Korea warns the sanctions will be counter-productive as they encourage it to strengthen its military stance, including, by implication, its nuclear arsenal.
But the involvement of the US Treasury Department in the measures is likely to cause some anxiety in Pyongyang. It has shown an ability in the past to disrupt revenue streams that are directly linked to the leadership.