(a) (1) The Secretary may assess a civil penalty against a person engaged in a trade or business for each knowing and willful violation of this subtitle.
(2) The civil penalty may not exceed $50 for each day the violation continues.
(3) For purposes of this section, a separate violation occurs at each office, branch, or place of business where a violation occurs or continues.
(4) The total civil penalty may not exceed $1,000.
(b) In the event of the failure of a person to pay a penalty assessed under this section, a civil action for recovery of the penalty may be brought by the State against the person.
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