If you do not maintain adequate records, provide us with access to records of a surface coal mining operation, or pay overdue reclamation fees, including interest on late payments or underpayments, we may take one or more of the following actions:
(a) Start a legal action against you;
(b) Report you to the Internal Revenue Service;
(c) Report you to State agencies responsible for taxation;
(d) Report you to credit bureaus;
(e) Refer you to collection agencies; or
(f) Take some other appropriate action against you. [73 FR 67633, Nov. 14, 2008]