Tower Industries, LLC is a limited liability company that was formed in the State of Ohio on March 1, 1995, and manufactures solid surface kitchen and bathroom fixtures using surface gel coat spraying and casting processes. Tower conducted manufacturing operations at 655 Third Street NW, Massillon, Ohio beginning in the fall of 1995 after it received a Permit to Install from the Ohio EPA, and ceased operations at the Third Street facility, prior to December 2003, after it reportedly lost its lease on the building. Tower subsequently bought a building for its business and relocated its manufacturing operations to this building, located at 2101 S. Ninth Street SW, Massillon, Ohio (the Ninth Street facility ).
On May 27, 2004, U.S. EPA, Region 5 issued a Finding of Violation (FOV) and Notice of Violation (NOV) to Tower for alleged violations at its Third Street facility. Specifically, U.S. EPA determined that Tower had violated Section 113 of the Act, 42 U.S.C �� 7413, and the SIP, OAC 3745-31-05, at its Third Street facility, by failing to maintain daily records and failing to submit annual reports to the Canton City Health Department, as were required by Parts 7, 8, and 14 of its PTI, and by the SIP.
Tower's President professed at the 113 Conference that the company cannot pay the penalty and that payment would put the company out of business. Subsequently, Tower submitted financial documentation to U.S. EPA to substantiate its claims of inability to pay a penal