People ex rel. State Air Resources Bd. v. Wilmshurst (1999) 68 Cal.App.4th 1332, was an action for statutory civil penalties for transactions involving vehicles not certified to California air emissions standards. In upholding the penalty imposed, the reviewing court stated "the burden of proving that actual damages are less than the liquidated maximum provided in a penalty statute lies with a defendant, and in the absence of evidence in mitigation a court is free to assess the full amount." (Id. at p. 1351.)