§ 41-162.06. Waiver of interest and penalty.

The Administrator: (1) May waive, in whole or in part, interest under § 41-162.04(a) and penalties under § 41-162.04(b) or § 41-162.05 ; and (2) Shall waive a penalty under § 41-162.04(b) if the Administrator determines that the holder acted in good faith and without negligence.