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Code of Federal Regulations Title 31. Money and Finance–Treasury § 31.27.4 Factors to be considered

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 31. Money and Finance–Treasury § 31.27.4 Factors to be considered - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-31-money-and-finance-treasury/cfr-sect-31-27-4/

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