Its weird, prejudicial nature may be illuminated by the Byrd Amendment, which entitles victims of "unfair" trade to collect penalties from importers.

About 19,000--17 percent--are auditors, and another 8,000 are revenue officers charged with collecting unpaid taxes, interest, and penalties.

He collected penalties for instigating and fighting, receiving a game misconduct and scoring an assist all on the same play.

HMRC will not collect any interest, penalties or assessment payments this way.

Parks Department officials say they will wait to see if the tree buds this spring, then will try to collect penalties.

Starting in 2004, the I.R.S. would have to notify the taxpayer within 12 months or it could not collect interest and penalties.

But as a rule, the players foiled their own offensive rushes by failing to follow up their teammates, going offsides or collecting penalties.

Some experts say they believe that high fines themselves might be the reason officials have difficulty collecting outstanding penalties.

They lead the league in turnovers and collect penalties as if they were badges of honor.

As the Rangers' feistiest player, Avery does a masterly job of drawing penalties, but also often collects penalties himself.