§ 27.4. Factors to be considered.
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/us/cfr/t31/s§ 27.4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The assessing official will consider relevant factors when determining whether to assess or impose a civil penalty under this part, and the amount of a civil monetary penalty. Those factors may include, but are not limited to, the following:
(a)The scope of the misuse;
(b)The purpose and/or nature of the misuse;
(c)The extent of the harm caused by the misuse;
(d)The circumstances of the misuse; and
(e)The benefit intended to be derived from the misuse.