If a person fails to file an annual implementation report with the Department in a timely manner as provided under Regulation .06A(3) of this chapter, the Department shall notify the person that: The person is in violation of the requirement to file an annual implementation report; and The person is subject to: After 30 days from issuance of the notice, an administrative penalty of not less than $100 and not more than $250 if the person fails to submit the report within 60 days from its issuance; After 60 days from issuance of the notice, an enhanced administrative penalty of not less than $250 and not more than $1000 if the person fails to submit the report within 90 days from its issuance; and After 90 days from issuance of the notice, a further enhanced administrative penalty of not less than $1000 if the person fails to submit the report within 91 days from its issuance. A penalty imposed on a person under §A of this regulation shall be assessed with consideration given to: The willfulness of the violation; and The extent to which the current violation is part of a recurrent pattern of the same or similar type of violation committed by the violator. Neither the issuance of an administrative penalty by the Department nor the payment of an administrative penalty by a person under this regulation shall relieve the person of the requirement to submit the annual implementation report under Regulation .06A(3) of this chapter.