27.3—Assessment of civil penalties.
(1)
Who uses in connection with, or as a part
of, any advertisement, solicitation, business
activity, or product, whether alone or with other
words, letters, symbols, or emblems;
(i)
The words “Department of the Treasury,”
“United States Secret Service,” “United States
Customs Service,” “Internal Revenue Service,”
“Bureau of Alcohol, Tobacco and Firearms,” “Bureau
of the Public Debt,” “Bureau of Engraving and
Printing,” “Comptroller of the Currency,” “Federal
Law Enforcement Training
Center,” “Financial Crimes Enforcement Network,”
“United States Mint,” or the name of any service,
bureau, office, or other subdivision of the
Department of the Treasury;
(ii)
The titles “Secretary of the Treasury,”
“Treasurer of the United States,” “Director of the
Secret Service,” “Commissioner of Customs,”
“Commissioner of Internal Revenue,” “Director,
Bureau of Alcohol, Tobacco and Firearms,”
“Commissioner of the Public Debt,” “Director of
the Bureau of Engraving and Printing,”
“Comptroller of the Currency,” “Director of the
Federal Law Enforcement Training Center,”
“Director of the Financial Crimes Enforcement
Network,” “Director of the United States Mint,” or
the title of any other officer or employee of the
Department of the Treasury or subdivision
thereof;
(iii)
The abbreviations or initials of any
entity or title referred to in paragraph (a)(1)(i)
or (a)(1)(ii) of this section, including but not
limited to “USSS,” “USCS,” “IRS,” “ATF,” or
“BATF,” “BPD,” “FLETC,” “FINCEN” or “FinCEN,”and
“SBMO”;
(iv)
The words “United States Savings Bond,”
including any variation thereof, or the name of
any other security, obligation, or financial
instrument issued by the Department of the
Treasury or any subdivision thereof;
(v)
Any symbol, emblem, seal, or badge of an
entity referred to in paragraph (a)(1)(i) of this
section (including the design of any envelope,
stationery, or identification card used by such an
entity); or
(vi)
Any colorable imitation of any such words,
titles, abbreviations, initials, symbol, emblem,
seal, or badge; and
(2)
Where such use is in a manner that could
reasonably be interpreted or construed as
conveying the false impression that such
advertisement, solicitation, business activity, or
product is in any manner approved, endorsed,
sponsored, or authorized by, or associated with
the Department of the Treasury or any entity
referred to in paragraph (a)(1)(i) of this
section, or any officer, or employee thereof.
(b) Disclaimers.
Any
determination of whether a person has violated the
provisions of paragraph (a) of this section shall
be made without regard to any use of a disclaimer
of affiliation with the United States Government
or any particular agency or instrumentality
thereof.
(c) Civil Penalty.
An assessing
official may impose a civil penalty on any person
who violates the provisions of paragraph (a) of
this section. The amount of a civil monetary
penalty shall not exceed $5,000 for each and every
use of any material in violation of paragraph (a),
except that such penalty shall not exceed $25,000
for each and every use if such use is in a
broadcast or telecast.
(d) Time Limitations.
(1)
Civil
penalties imposed under this part must be assessed
before the end of the three year period beginning
on the date of offense charged.
(2)
An assessing official may commence a civil
action to recover or enforce any civil penalty
imposed in a Final Notice of Assessment issued
pursuant to § 27.7 at any time before the end of
the two year period beginning on the date of the
Final Notice of Assessment. If judicial review of
the Final Notice of Assessment is sought, the two
year period begins to run from the date that a
final and unappealable court order is issued.
(e) Criminal Proceeding.
No civil
penalty may be imposed under this part with
respect to any violation of paragraph (a) of this
section after a criminal proceeding on the same
violation has been commenced by indictment or
information under 31 U.S.C. 333(d).