Definitions.

§ 27.2 Definitions. (a) The term “assessing official” means: (1) The head of a bureau or other subdivision of the Department of the Treasury who has been delegated the authority to assess civil penalties under 31 U.S.C. 333(c); or (2) An officer or employee of a bureau or subdivision at the grade of GS-15 or above to whom such authority has been redelegated by the head of such bureau or subdivision. (b) The term “broadcast” or “telecast” mean widespread dissemination by electronic transmission or method, whether audio and/or visual. (c) The term “civil penalty” means: (1) A civil monetary penalty; and (2) Any other civil or equitable remedy deemed necessary to rectify the potential for a continued misuse or harm from an activity found to have been in violation of 31 U.S.C. 333 or this part. (d) The term “date of offense” means the later of— (1) The date that the misuse occurred; (2) The date that the misuse had the effect of conveying the false impression that the activity was associated with or approved, endorsed, sponsored or authorized by the Department or any of its subdivisions or officers or employees; or (3) If the violation is a continuing one, the date on which the misuse of the words, titles, abbreviations, initials, symbols, emblems, seals, or badges protected by this part last occurred. (e) The term “days” means calendar days, unless otherwise stated. (f) The term “person” means an individual, partnership, association, corporation, company, business, firm, manufacturer, or any other organization or institution.