31 CFR 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:
Title 31 published on 2014-07-01.
No entries appear in the Federal Register after this date, for 31 CFR Part 27.