OAR 643-010-0030. Penalties

(1) In addition to the penalties prescribed in ORS 576.991, any person who delays transmittal of funds beyond the time set by a commission will pay a penalty of ten (10) percent of the amount due and will also pay one and one-half (1 1/2) percent interest per month on the unpaid balance of the assessment. (2) A commission may waive the penalty and interest described above upon showing of good cause.