Penalties. — Guam Code § 64

§ 64. 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

9 GCA CRIMES & CORRECTIONS

(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.