29 CFR §530.303

1. (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. (1)Good faith attempts to comply with the Act or regulations;
   2. (2)Extent to which the violation is under the employer's control;
   3. (3)Non-culpable ignorance of the requirements of the Act or regulations;
   4. (4)False documents or representations; and
   5. (5)Exercise of due care.
2. (b)An employer's financial inability to meet obligations under the Act shall not constitute a mitigating or extenuating circumstance.
3. (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.