Criteria for penalty

(1) The amount of an administrative monetary penalty is to be determined taking into account

(a) the degree of intention or negligence on the part of the person or entity that committed the violation;

(b) the harm done by the violation;

(c) whether the person or entity derived any advantage from the violation;

(d) whether the person or entity made reasonable efforts to mitigate or reverse the violation’s effects;

(e) whether the person or entity has taken steps to avoid committing the violation in the future;

(f) whether the person or entity has provided all reasonable assistance to the Commissioner with respect to the violation, including reporting it and providing any relevant information;

(g) the person’s or entity’s history of compliance with the provisions of this Act;

(h) the person’s or entity’s ability to pay the penalty;

(i) any aggravating and mitigating circumstances; and

(j) any other factor that, in the opinion of the Commissioner, is relevant.