Factors for penalty assessment now apply to the Board and the adjudicating officer for levy of monetary penalties.

The amendment provides that the factors listed for determining the quantum of a monetary penalty apply to penalties imposed by the Board as well as those imposed by an adjudicating officer, replaces the marginal heading to reflect this focus on factors to be taken into account while adjudging penalty quantum, and omits a phrase in the Explanation referencing an adjudicating officer to match the expanded applicability.

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