CFR›Title 46›Chapter II›Part 272›Subpart D ContainsSections 272.31–272.33CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart D—Penalties Sections 272.31 § 272.31 Determination of penalty. 272.32 § 272.32 Mitigation of penalty. 272.33 § 272.33 Appeals. Previous C Subpart C—Eligibility Criteria for M&R Subsidy; Substantiation of M&R Expenses Next E Subpart E—Examination, Audit, Review and Appeal Procedures