(a) The board may impose an administrative penalty alone or in addition to other sanctions permitted under the Act. Board committees and the executive director are delegated the authority to determine if any alleged violation warrants an administrative penalty under Subchapter L of the Act.     
      (b) The report of any such determination may be included in a notice of hearing.     
      (c) A request for a hearing under §901.554 of the Act (relating to Penalty to be Paid or Hearing Requested) shall clearly notify the staff that the hearing must address issues relevant to the assessment of an administrative penalty by including the language "RESPONDENT SPECIFICALLY REQUESTS A HEARING ON ADMINISTRATIVE PENALTIES" in capital letters. Failure to include such language shall be a waiver of the right to a hearing within the meaning of §901.554 of the Act.     
      (d) Pursuant to §901.551 of the Act (relating to Imposition of Administrative Penalty):      
        (1) the board imposes an administrative penalty on licensees or certificate holders who, in violation of §901.411 of the Act (relating to Continuing Professional Education):                  (A) do not complete at least 120 hours of CPE in each three-year license period;                   (B) do not complete at least 20 hours in each one-year license period;                   (C) do not comply with board rules for the reporting of CPE; or                   (D) fail to complete or report sufficient ethics hours as required by §523.112 of this title (relating to Required CPE Participation);         
        (2) considering the seriousness of violation of §901.411 of the Act, the hazard and potential hazard to the public from CPAs who are not trained in current accounting standards and practices, the amount necessary to deter future violations, and such other matters as the board considers justice may require, the administrative penalty for the violations described in paragraph (1) of this subsection is a minimum of $100 per licensee or certificate holder per license period;       
        (3) the penalty may be assessed only on licensees or certificate holders against whom a final board order is issued.       
     Source Note:        The provisions of this §519.8 adopted to be effective June 9, 2004, 29 TexReg 5628; amended to be effective December 7, 2011, 36 TexReg 8238; amended to be effective April 11, 2012, 37 TexReg 2407; amended to be effective February 12, 2014, 39 TexReg 661; amended to be effective December 7, 2016, 41 TexReg 9512