After finding a knowing violation under this subpart, the Office of Chief Counsel assesses a civil penalty taking the following into account:

1. (a) The nature and circumstances of the violation;
2. (b) The extent and gravity of the violation;
3. (c) The degree of the respondent's culpability;
4. (d) The respondent's prior violations;
5. (e) The respondent's ability to pay;
6. (f) The effect on the respondent's ability to continue in business; and
7. (g) Such other matters as justice may require.

[Amdt. 107-11, 48 FR 2651, Jan. 20, 1983, as amended by Amdt. 107-30, 58 FR 50500, Sept. 27, 1993; Amdt. 107-38, 61 FR 21100, May 9, 1996]