Administrative Monetary Penalty System
Person failed to repay amount or portion of refund, drawback or interest to which they were not entitled.
|3rd and subsequent||$900|
- Penalty basis
- Per audit
- Retention Period
- 36 months
Non-compliance occurs when the person fails to repay the amount over and above the amount of the refund, drawback, or interest for which he was eligible, on the day that the refund or drawback is received.
Non-compliance is discovered as result of a review or verification.
Applied against the person who was not eligible for a refund, drawback, or interest or who has not repaid any amount over and above that for which he was eligible.
Where the overpayment is a result of a change of information from a third party about whom the client has no knowledge, the penalty will not apply.
- Date modified: