After finding a knowing violation under this subpart, the Office of Chief Counsel assesses a civil penalty taking the following into account:
(a)The nature and circumstances of the violation;
(b)The extent and gravity of the violation;
(c)The degree of the respondent's culpability;
(d)The respondent's prior violations;
(e)The respondent's ability to pay;
(f)The effect on the respondent's ability to continue in business; and
(g)Such other matters as justice may require.