[Code of Federal Regulations] [Title 31, Volume 1] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR27.4] [Page 278] TITLE 31--MONEY AND FINANCE: TREASURY PART 27_CIVIL PENALTY ASSESSMENT FOR MISUSE OF DEPARTMENT OF THE TREASURY NAMES, SYMBOLS, ETC.--Table of Contents Sec. 27.4 Factors to be considered. The assessing official will consider relevant factors when determining whether to assess or impose a civil penalty under this part, and the amount of a civil monetary penalty. Those factors may include, but are not limited to, the following: (a) The scope of the misuse; (b) The purpose and/or nature of the misuse; (c) The extent of the harm caused by the misuse; (d) The circumstances of the misuse; and (e) The benefit intended to be derived from the misuse. [[Page 279]]