# APPENDIX B: UST Penalty Computation Worksheet OSWER Directive 9610.12 U.S. EPA Penalty Guidance For Violations of UST Regulations November 14, 1990

#### APPENDIX B

UST Penalty Computation Worksheet
UST PENALTY COMPUTATION WORKSHEET

Assessments for each violation should be determined on separate worksheets and totaled. (If more space is needed, attach separate sheet.)

PART 1 - BACKGROUND

Company name________________________________________________

Regulation violated_____________________________________________

____________________________________________________________

____________________________________________________________

Previous violations______________________________________________

____________________________________________________________

 Date of requirement______________ Date of inspection_______________ Date of compliance______________ Explanation (if appropriate): 1. Days of noncompliance_________ 2. Number of tanks______________

PART 2 - ECONOMIC BENEFIT COMPONENT

 Avoided Expenditures____________ Basis:__________________________ Delayed Expenditures____________ Basis:__________________________ Weighted Tax Rate______________ Source:________________________ Interest Rate___________________ Source:________________________
```Avoided = {Avoided    + Avoided x Interest x Number} x (1 - Marginal)
Costs      Expenditures Expenditures         of Days        Tax Rate
----------------------------
365 Days

```

3. Calculated Avoided Costs:______________________________________

```
Delayed  =  Delayed        x    Interest    x    Number
Costs       Expenditures                         of Days
--------------------------------------------
365 Days

```

4. Calculated Delayed Costs:______________________________________

5. Economic Benefit Component:____________________ (carry figure to Line 16). (Line 3 + Line 4)

PART 3 - MATRIX VALUE FOR THE GRAVITY-BASED COMPONENT

 Potential for Harm:______________ Extent of Deviation_____________ 6. Matrix Value (MV):____________ (from document page 16 or Appendix A) 7. Per-tank MV:________________ (if violation is per facility, the amount on Line 7 will be the same is the amount on Line 6)

PART 4 - VIOLATOR-SPECIFIC ADJUSTMENTS TO MATRIX VALUE

 Percentage Change (+ or -) x Matrix Value = Dollar Adjustment (+ or -) Justification for Adjustment: 8. Degree of cooperation/ noncooperation ________ _____ _________ 9. Degree of willfulness or negligence ________ _____ _________ 10. History of noncompliance: ________ _____ _________ 11. Unique factors: ________ _____ _________ 12.Adjusted Matrix Value (Line 7 + Lines 8-11) _________

PART 5 - GRAVITY-BASED COMPONENT

 Level of Environmental Sensitivity:_________________________ Justification: 13. ESM (from document Page 21)_________________ 14. DNM (from document Page 21)_________________
```                        Adjusted    Environmental    Days of
GRAVITY-BASED = Matrix   x  Sensitivity   x  Noncompliance
COMPONENT     Value       Multiplier       Multiplier

```

15. Gravity-Based Component:_____________________________
(Line 12 x Line 13 x Line 14)

PART 6 - INITIAL PENALTY TARGET FIGURE

16. Economic Benefit Component:___________________________
(from Line 5)

17. Gravity-Based Component:_____________________________
(from Line 15)

18. Initial Target Penalty Figure:_____________________________
(Line 16 + Line 17)

SIGNATURE________________________________ DATE_________

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