(b) The findings of fact shall include a finding on each of the following issues:
- (1) Whether the claims or statements identified in the complaint, or any portions thereof, violate § 42.3 of this part;
- (2) If the person is liable for penalties or assessments, the appropriate amount of the penalties or assessments considering any mitigating or aggravating factors that the ALJ finds in the case, such as those described in § 42.31 of this part.