The Department appealed an ALJ Proposed Decision which affirmed the Department's assessment of tax and interest in relation to the failure to register multiple vehicles, but reversed the assessment of an evasion penalty pursuant to Iowa Code section 321.105A(7)(b) on the basis that the evasion penalty was a criminal one due to the word guilty which neither the ALJ nor the Director had jurisdiction to impose. Upon review, the Director concluded that Iowa Code sections 321.2(4) and 321.105A(4) provides the Director authority to administer and enforce the collection of the fee for new registration, including assessing any appropriate penalties. Further, the use of the word guilty in section 321.105A(7)(b) did not denote the penalty was a criminal matter as the word is not limited to criminal issues by definition. Additionally, by placing the penalty language within section 321.105A, a statute the Director has the duty to enforce, gives the Director the authority to make the necessary findings and impose the evasion penalty. Accordingly, since all the necessary findings were present in this case, the evasion penalty should be assessed.