(a)      (1)      The Secretary may assess a civil penalty against a person engaged in a trade or business for each knowing and willful violation of this subtitle.

            (2)      The civil penalty may not exceed $50 for each day the violation continues.

            (3)      For purposes of this section, a separate violation occurs at each office, branch, or place of business where a violation occurs or continues.

            (4)      The total civil penalty may not exceed $1,000.

      (b)      In the event of the failure of a person to pay a penalty assessed under this section, a civil action for recovery of the penalty may be brought by the State against the person.