(b) The commissioner may, upon a showing of any mitigating or aggravating circumstances, adjust the amount of a civil penalty imposed under this section.
(2) Civil penalties assessed under this section shall be imposed in the manner provided in ORS 183.745.
(3) Civil penalties recovered under this section shall be applied first toward reimbursing costs incurred by the commissioner in conducting inquiries and investigations under ORS 178.255. Any remaining amounts shall be deposited in the Oregon Retirement Savings Plan Administrative Fund established under ORS 178.225 and made available for administrative costs and expenses of the Oregon Retirement Savings Board. [2019 c.149 §5]