§ 2108. Refund of Penalties

     The Secretary may refund or remit a civil penalty collected under this subtitle if—

     (1) application has been made for refund or remission of the penalty within one year from the date of payment; and

     (2) the Secretary finds that the penalty was unlawfully, improperly, or excessively imposed.

(Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 507.)

Historical and Revision Notes

Revised section

Source section (U.S. Code)

2108      46:8

     Section 2108 provides for the refunding of civil penalties.