The Administrator:
- (1) May waive, in whole or in part, interest under § 41-162.04(a) and penalties under § 41-162.04(b) or § 41-162.05; and
- (2) Shall waive a penalty under § 41-162.04(b) if the Administrator determines that the holder acted in good faith and without negligence.
History
Nov. 13, 2021, D.C. Law 24-45, § 7077