Penalties

(a)Any person who violates Title 9 GCA § 64.15 shall be guilty of a felony punishable by imprisonment of not more than five

(5)years and a fine not to exceed $250,000, or both. Each violation of Title 9 GCA § 64.15 shall be considered a separate offense.

(b)Any person who violates Title 9 GCA § 64.15 may also be subject to an administrative penalty of not more than $250,000, to be assessed by a decision and order of the Director of the Department of Revenue and Taxation. Each violation of Title 9 GCA § 64.15 shall be considered a separate offense.

(1)Before issuing a decision and order assessing an administrative penalty, the Department of Revenue and Taxation shall give written notice, in the form of an accusation, to the person to be assessed an administrative penalty.

(2)The person to be assessed an administrative penalty shall be entitled to notice, to a hearing before the Director of the Department of Revenue and Taxation, and to review by the Superior Court according to the procedures in Articles 1 and 2 of the Administrative Adjudication Law. COL6/5/2019 CH. 64 GAMBLING

(3)

(A)If any person fails to comply with an administrative penalty decision and order after the assessment has become final, or after a court in an action brought pursuant to the Administrative Adjudication Law has entered a final judgment in favor of the Director of the Department of Revenue and Taxation, the Attorney General of Guam may bring a civil action to enforce the order and to recover the amount ordered or assessed, plus interest of six percent (6%) per annum from the date of the final administrative decision and order or the date of the final judgment, as the case may be. In this action, the validity, amount, and appropriateness of the penalty assessed by the administrative decision and order or the final judgment of the court made after an appeal of the administrative decision and order shall not be subject to review. The Director of the Department of Revenue and Taxation need only show that:

(i)notice was given; and

(ii)a hearing was held, or the time granted for requesting a hearing has run without a request for a hearing; and

(iii)the penalty was imposed; and

(iv)the penalty remains unpaid.

(B)A judgment of the court entered under this Subpart

(3)of § 64.17(b) may be enforced and collected in the same manner as a money judgment of the Superior Court.