Utah Code § 67-4a-1206

Waiver of interest and penalty
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The administrator:
(1) may waive, in whole or in part, interest under Subsection 67-4a-1204(1) and penalties under
Subsection 67-4a-1204(2) or Section 67-4a-1205; and
(2) may waive a penalty under Subsection 67-4a-1204(2) if the administrator determines that the
holder acted in good faith and without negligence.

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