; and (II) any incentive-based compensation (including stock options awarded as compensation). (ii) Civil penalty In addition to the penalties described in subparagraphs (B) and (C), after reasonable notice and an opportunity for a hearing, that an executive officer of an entity or giant bank or company has knowingly, or with gross negligence, violated paragraph (2) or (3)(B), or contributed to the violation of a paragraph (2) or (3)(B), the Director may assess a civil penalty against the executive officer not to exceed the amount of the officer’s compensation for each year during which the violations occurred. (E) Mitigating factors In determining the amount of any penalties assessed under this paragraph, the Director of the Office of Public Integrity or the court shall take into account the appropriateness of the penalty with respect to— (i) the size of financial resources and good faith of the entity, giant bank or company, or senior executive; (ii) the gravity of the violation or failure to pay; (iii) the history of previous violations; and (iv) such other matters as justice may require. (F) Authority to modify or remit penalty The Director of the Office of Public Integrity may compromise, modify, or remit any penalty under this paragraph, which may be assessed or had already been assessed. The amount of such penalty, when finally determined, shall be exclusive of any sums owed by the person to the United States in connection with the costs of the proceeding, and may be deducted from any sums owing by the United States to the person charged. (G) Notice and hearing No civil penalty may be assessed under this paragraph with respect to a violation of paragraph (2) or (3)(B) unless— (i) the Director of the Office of Public Integrity gives notice and an opportunity for a hearing to the person accused of the violation