§2196. Waiver of interest and penalty
The administrator:
[PL 2019, c. 498, §22 (NEW).]
1.
Waive interest and penalties.
May waive, in whole or in part, interest under section 2194, subsection 1 and penalties under section 2194, subsection 2 or section 2195; and
[PL 2019, c. 498, §22 (NEW).]
2.
Good faith, without negligence.
Shall waive a penalty under section 2194, subsection 2 if the administrator determines that the holder acted in good faith and without negligence.
[PL 2019, c. 498, §22 (NEW).]
SECTION HISTORY
PL 2019, c. 498, §22 (NEW).