Level 12 cogs are the most powerful normal cogs in Toontown. They have 200 health points (44 more than the previous level) or 400 as a V2.0 cog. They can only be found at the top level of extremely powerful cog buildings, in Cog headquarters, or in field offices ( Mr. Hollywoods only). Only cogs at the top of their Corporate ladder have the ability to be this level. The only gag that is powerful enough to destroy one by itself is the organic Railroad (not counting pink slips). Level 12 cogs do not follow the Cog HP chart because they have 200 health points, instead of 182 as the chart's pattern would imply.
The Level 12
Mint supervisor getting attacked by a wedding cake.
The health boost of level 12 cogs is exactly 10% greater than its expected damage according to the HP chart, rounded down. The exact same boost is given to a Grand Piano and a Banana Peel when organic.