Final answer:
The Tier A penalty under HIPAA is the most severe and is imposed for intentional violations of HIPAA with willful neglect.
Step-by-step explanation:
The Health Insurance Portability and Accountability Act (HIPAA) provides both civil and criminal penalties for violations of patient privacy rights. The penalties are categorized into three tiers: A, B, and C. The Tier A penalty is the most severe and is imposed for intentional violations of HIPAA with willful neglect. It can result in fines of up to $1.5 million per violation.