29 CFR § 530.303 - Considerations in determining amounts.
(a) In determining the amount of a penalty within any range, the Administrator shall take into account the presence or absence of circumstances such as the following:
(1) Good faith attempts to comply with the Act or regulations;
(2) Extent to which the violation is under the employer's control;
(3) Non-culpable ignorance of the requirements of the Act or regulations;
(4) False documents or representations; and
(5) Exercise of due care.
(b) An employer's financial inability to meet obligations under the Act shall not constitute a mitigating or extenuating circumstance.
(c) No civil money penalty shall be assessed against an employer, who applies for a certificate, solely for employing homeworkers, provided the employer is not currently under investigation by the Wage and Hour Division.