On June 23, 2004, the Respondent disclosed to EPA that during an audit conducted by an outside consulting firm at its facility that it had failed to file Form R reports for calendar years 1999, 2000, 2001 and 2002 as required by Section 313 of the Emergency Community Right-to-Know Act (EPCRA). Each requisite Form R report was greater than one year late. The postmark date for each of these submitted Form R reports was August 16, 2004. Under EPA's Enforcement Response Policy (ERP) for Section 313 of EPCRA issued by the USEPA Office of Compliance Monitoring, Office of Pesticides and Toxic Substances, the company could be considered a small business and thus a gravity-based penalty can be assessed for these non-reporting violations.