; (ii) failure to impose a civil fine would impede or interfere with the detection of criminal activity; (iii) the violation is a violation of an internal revenue law or a law concerning the assessment or collection of any tax, debt, revenue, or receipt; (iv) the violation was not corrected on or before the date that is 6 months after the date on which the small business concern receives notification of the violation in writing from the agency; or (v) except as provided in paragraph (3), the violation presents a danger to the public health or safety. (3) Danger to public health or safety (A) In general In any case in which the head of an agency determines under paragraph (2)(C)(v) that a violation presents a danger to the public health or safety, the head of the agency may determine not to impose a civil fine on the small business concern if the violation is corrected not later than 24 hours after receipt by the owner of the small business concern of notification of the violation in writing. (B) Considerations In determining whether to allow a small business concern 24 hours to correct a violation under subparagraph (A), the head of an agency shall take into account all of the facts and circumstances regarding the violation, including— (i) the nature and seriousness of the violation, including whether the violation is technical or inadvertent or involves willful or criminal conduct; (ii) whether the small business concern had made a good faith effort to comply with applicable laws and to remedy the violation within the shortest practicable period of time