Iowa Admin. Code r. 351-4.60
If a person believes that there are mitigating circumstances that prevented the timely filing of a report, the person may petition to the board for waiver of the penalty. A person seeking a waiver must submit the request to the board within 30 days of receiving a civil penalty assessment order. The board will review the petition and may waive the penalty or deny the request. If a waiver is granted, the board will determine how much of the penalty is waived based on the circumstances.
This rule is intended to implement Iowa Code section 68B.32A(8).
[ARC 0235D, IAB 4/29/26, effective 6/3/26]