41.   And the penalties are harsh.

42.   And there are stiff penalties for ending the engagement.

43.   And there were no penalties for violators.

44.   And there were no penalties.

45.   Another concern is that the penalties would be tax deductible as a business expense, softening the blow felt by cigarette companies.

46.   And, there can be potential penalties if you leave your job before the loan is repaid.

47.   And when they stumble, the penalties can be severe.

48.   And when violations of FDA ground rules are caught, the penalties are almost nonexistent.

49.   Aronson compiled a chart of recently sanctioned schools with comparable violations showing that the UW penalties were already harsh.

50.   Assistant Treasury Secretary Leslie Samuels said last week that the penalty is an elusive issue.