Amount of penalty 14 (1) When considering the appropriate amount of a penalty to be imposed under paragraph 10 13, the Scottish Ministers must have regard to— 1 (a) the seriousness of the failure, (b) the nature of the failure in other respects. (2) It is material for the purpose of sub-paragraph (1)— (a) whether the failure was deliberate, 15 (b) if the failure is attributable to recklessness or negligence, the degree involved. (3) The Scottish Ministers may consult such person or body as they consider appropriate when considering— (a) whether to impose a penalty, (b) the appropriate amount of the penalty. 20 Decision 15 (1) Where the Scottish Ministers decide to proceed with a measure under this Part, the decision notice required under paragraph 30(2) must— (a) state the amount of the penalty (and mention any allowance made for payment by instalments), 25 (b) explain why the Scottish Ministers consider that amount to be appropriate, (c) specify the date...