"The amount the government requests is $38,335, more than a third of the company’s undistributed profits, and in any event appears unduly harsh in light of the record and the setbacks the company is experiencing. Considering the record as a whole and the statutory factors in particular, the penalties will be adjusted as a matter of discretion to an amount closer to the midrange of permissible penalties. For each of the thirty violations in Count I involving untimely prepared I-9s, the penalty will be $450, and for each of the ten violations in Count II involving defective I-9s, the penalty will be $400. The total penalty is $17,500." - USA v. Pharaoh's Gentleman's Club, Inc., July 18, 2013.