(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 § 31.3;
- (2) If the person is liable for penalties or assessments, the appropriate amount of any such penalties or assessments considering any mitigating or aggravating factors that he or she finds in the case, such as those described in § 31.31.