This action simultaneously commences and concludes a penalty action against Respondent for violations of Section 304 or the EPCRA specifically for failure to immediately report a release of a reportable quantity of anhydrous ammonia, a hazardous chemical, to the National Response Center on several occasions at both the Torrance and Carson, CA facilities. The Respondent paid a penalty of $81,140 to settle the EPCRA 304 and CERCLA counts and completed a SEP valued at $415,550. The EPCRA penalty was $37,840.