Consequences of noncompliance.
If you do not maintain adequate records, provide us with access to records of a surface coal mining operation, or pay overdue reclamation fees, including interest on late payments or underpayments, we may take one or more of the following actions:
Start a legal action against you;
Report you to the Internal Revenue Service;
Report you to State agencies responsible for taxation;
Report you to credit bureaus;
Refer you to collection agencies; or
Take some other appropriate action against you.
[73 FR 67633, Nov. 14, 2008]