Section 178.990 - Penalties(1)(a) In addition to any other penalty provided by law, the Commissioner of the Bureau of Labor and Industries may assess against an employer who has engaged in an unlawful practice under ORS 178.250 a civil penalty in an amount up to $100 for each employee who is eligible to participate in the plan developed under ORS 178.205, not to exceed an aggregate amount of $5,000 in a calendar year.(b) The commissioner may, upon a showing of any mitigating or aggravating circumstances, adjust the amount of a civil penalty imposed under this section.(2) Civil penalties assessed under this section shall be imposed in the manner provided in ORS 183.745.(3) Civil penalties recovered under this section shall be applied first toward reimbursing costs incurred by the commissioner in conducting inquiries and investigations under ORS 178.255. Any remaining amounts shall be deposited in the Oregon Retirement Savings Plan Administrative Fund established under ORS 178.225 and made available for administrative costs and expenses of the Oregon Retirement Savings Board.