In determining the amount of a penalty to be imposed for each disbursement or other use of contributions that is for a purpose that is impermissible pursuant to N.J.S.A. 19:44A-11.2, or is prohibited pursuant to this chapter, in the absence of factors described in N.J.A.C. 19:25-17.3C, the Commission shall impose a penalty in an amount that is at least equal to the amount of the impermissible use, subject to the maximum penalty provided in N.J.S.A. 19:44A-22.
N.J. Admin. Code § 19:25-17.4
See: 35 New Jersey Register 1204(a), 35 New Jersey Register 2736(a).