1. (1)(a) Reasonable cause to reduce or compromise a penalty imposed by the division under Title 41, Chapter 3 may include a penalty imposed under Section 41-3-702 for a second or subsequent offense that is issued for a violation that occurred before the division notifies the party of the penalty for the initial offense.

   1. (b) A person seeking to reduce or compromise a penalty under Subsection (1)(a) shall:

      1. (i) demonstrate that there is reasonable cause to reduce or compromise the penalty; and
      2. (ii) recommend the amount by which the penalty should be reduced or compromised.
2. (2) A penalty that is reduced or compromised under Subsection (1) may not be reduced or compromised below the penalty imposed for a first offense for that violation.

3. (3) Reasonable cause to waive, reduce, or compromise a penalty imposed by the division under Title 41, Chapter 3 does not include:

   1. (a) ignorance of the law; or
   2. (b) inability to pay a penalty imposed.
4. (4) Nothing in this rule prevents a person from appealing the appropriateness of a penalty imposed by the division under Title 41, Chapter 3.

KEY: taxation, motor vehicles

Date of Last Change: September 15, 2025

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 41-1a-712; 41-3-105; 41-3-201; 41-3-202; 41-3-210; 41-3-301; 41-3-302; 41-3-305; 41-3-503; 41-3-505; 41-3-506; 41-3-507