(a) Reimbursement made to the state by an employee for the actual costs to the state attributable to misuse of a state-owned vehicle shall not be considered a penalty for such misuse.

(b) Appropriate punitive action for misuse of a state-owned vehicle should be taken by the employee's appointing power in accordance with Government Code title 2, division 5, part 2, chapter 8, article 3. When punitive action is taken, collection of actual costs for misuse as required in section 599.804 of these regulations shall not be made until the punitive action is final.