For the second time in three months, federal authorities have issued a hefty financial penalty stemming from a HIPAA compliance investigation after a relatively small breach. The Department of Health and Human Services' Office for Civil Rights has entered a settlement with Massachusetts Eye and Ear Infirmary that includes a $1.5 million penalty. The resolution agreement cites a number of HIPAA violations discovered during an OCR investigation into the 2010 theft of an unencrypted laptop.