44-2125. Civil penalties in cease and desist
proceedings


After notice and an opportunity for a hearing in a proceeding instituted pursuant to
article 16 of this chapter, if the commission finds that an independent certified public
accountant has wilfully violated section 44-2123, subsection C or D, in addition to
entering an order pursuant to article 16 of this chapter, the commission may impose a
civil penalty against the independent certified public accountant and any other person
that the commission finds was a cause of the violation.