Me. Rev. Stat. tit. 33, § 2196 (2025)
The administrator:
1. Waive interest and penalties May waive, in whole or in part, interest under section 2194, subsection 1 and penalties under section 2194, subsection 2 or section 2195; and
[PL 2019, c. 498, §22 (NEW).]
2. Good faith, without negligence Shall waive a penalty under section 2194, subsection 2 if the administrator determines that the holder acted in good faith and without negligence.
[PL 2019, c. 498, §22 (NEW).]
PL 2019, c. 498, §22 (NEW).