A waiver of penalty and/or interest will not be granted if:

1. (1) The sole reason for the employer's failure to file a report or remit a payment is that of forgetfulness or neglect on the part of the employer or the employer's agent, or
2. (2) The account history of the employer reflects a chronic pattern of late report filing, late payment of taxes, or both, or
3. (3) The employer has failed to fully cooperate and act in good faith in conducting his or her business with the Oklahoma Employment Security Commission or its authorized representative

Added at 9 Ok Reg 3549, eff 7-20-92 (emergency)

Added at 10 Ok Reg 1393, eff 4-26-93