20 C.F.R. § 702.236
Penalty for failure to report termination of payments
Any employer failing to notify the district director that the final payment of compensation has been made as required by § 702.235 shall be assessed a civil penalty in the amount of $365 for any violation for which penalties are assessed after January 15, 2025. The district director has the authority and responsibility for assessing a civil penalty under this section.