---
kind: "section"
citation: "31 C.F.R. § 27.4"
title: "31"
number: "27.4"
heading: "Factors to be considered."
url: "https://uscodex.org/cfr/31/27.4"
---

# §27.4. Factors to be considered.


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.**

## Notes

### Authority

Authority: 31 U.S.C. 321, 333.

### Source

Source: 62 FR 42213, Aug. 6, 1997, unless otherwise noted.