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:

1. (a) The scope of the misuse;
2. (b) The purpose and/or nature of the misuse;
3. (c) The extent of the harm caused by the misuse;
4. (d) The circumstances of the misuse; and
5. (e) The benefit intended to be derived from the misuse.