§27.4. Factors to be considered.
31 C.F.R. § 27.4
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:
The scope of the misuse;
The purpose and/or nature of the misuse;
The extent of the harm caused by the misuse;
The circumstances of the misuse; and
The benefit intended to be derived from the misuse.
Notes, amendments, and revision history
Authority
Authority: 31 U.S.C. 321, 333.
Source
Source: 62 FR 42213, Aug. 6, 1997, unless otherwise noted.