(b)

1. (1) The hearing board may recommend sanctions in addition to or different from those imposed initially by the division.
2. (2) The Director of the Assessment Coordination Division may impose sanctions in addition to or different from those recommended by the hearing board.

(c) The division, the hearing board, and the director may take into consideration all substantial evidence of record, including but not limited to the following:

1. (1) The nature and degree of the errors and omissions and/or misconduct for which the action is being taken against the:

   1. (A) County;
   2. (B) Contractor; or
   3. (C) Professional designee;
2. (2) The seriousness and circumstances surrounding the misconduct;

3. (3) The loss or damage to:

   1. (A) Taxpayers;
   2. (B) Clients; or
   3. (C) Others;
4. (4) The assurance that taxpayers, clients, and others will be protected from the type of errors, omissions, and misconduct found;
5. (5) The profit or benefit to the alleged offender;
6. (6) The avoidance of repetition;

7. (7) Whether the conduct was:

   1. (A) Deliberate;
   2. (B) Intentional; or
   3. (C) Negligent;
8. (8) The deterrent effect on others;
9. (9) The conduct of the alleged offender during the course of the proceeding;
10. (10) The alleged offender's prior record, including warnings; and
11. (11) Matters offered by the alleged offender in mitigation or extenuation, except that a claim of disability or impairment resulting from the use of alcohol or drugs may not be considered unless the alleged offender demonstrates that he or she is successfully pursuing in good faith a program of recovery.