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"The permissible penalties in this case range from a low of $14,740 to a high of $148,740, and the government has proposed penalties that are very close to the highest available. Giving due regard to the record as a whole and to the statutory criteria, the penalties proposed appear excessive in light of the employer’s size and resources, and they should be adjusted to an amount within the reasonable capacity of the respondent to pay. I decline to reduce the penalties for the four violations involving unauthorized workers, which will remain at $981.75, but the remaining 130 violations will be reduced to $350 each for a total penalty of $49,427, a figure that is still sufficiently substantial to have a significant deterrent effect going forward." - USA v. Pegasus Restaurant, Inc., Jan. 5, 2012.