
      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.

                       HISTORICAL AND REVISION NOTES                   
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              Revised section               Source section (U.S. Code)  
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    2108                                  46:8                          
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      Section 2108 provides for the refunding of civil penalties.

Last modified: April 20, 2006