This case involves mechanized land clearing & excavation of gravel resulting in the discharge of fill material consisting of soil, gravel, & overburden into waters of the U.S. including wetlands (wet tundra) without Dept of the Army (DA) permit authorization. QAP was the contractor who conducted the work and KIC was the land owner & gravel supplier. The unauthorized work occurred on Pipe Spit, approx. 8 miles NE of Kotzebue, AK. The wetlands are adjacent to Hotham Inlet, a navigable water of the U.S. KIC initially applied for a DA permit to impact 2.5 acres of wetlands for gravel extraction on Dec. 1, 2005. On Mar. 29, 2006 a provisional DA permit was sent to KIC with a letter explaining that final DA permit was pending the Alaska Coastal Management Program (ACMP) consistency determination. On June 27, 2006 KIC sent a letter to the U.S. Army Corps of Engineers (USACE) requesting a modification to their permit to authorize impacts to 12 acres of wetlands for additional gravel. The ACMP final consistency determination was issued on July 13, 2006 and the USACE faxed a copy of the signed final permit to KIC on July 21, 2006. On July 24, 2006 the USACE received a complaint from the Northwest Arctic Borough (NWAB) that work was performed prior to the permit issuance & the work was outside the permit area. The USACE sent a hard copy of the signed DA permit to KIC on July 26, 2006. On the same day, July 26, 2006, the NWAB e-mailed photos of work at pipe spit. The USACE sent a letter