The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under: (1) Subsection 59-14-212(4)(b)(ii); (2) Subsection 59-14-214(5)(b)(ii); (3) Subsection 59-14-407(5)(b)(ii); (4) Subsection 59-14-606(7)(b)(ii); or (5) Subsection 59-14-608(1)(d).
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