1. The Department may waive payment of a penalty or interest for a persons failure timely to file a return or pay a tax, penalty or fee imposed by the Department pursuant to this chapter or any other provision of law, if the Department determines that the failure: (a) Was caused by circumstances beyond the persons control; (b) Occurred despite the persons exercise of ordinary care; and (c) Was not a result of the persons willful neglect. 2. A person requesting relief from payment of a penalty or interest must file with the Department a sworn statement specifying the facts supporting the persons claim for relief.
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