The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under:

(1)	Subsection 59-14-212(4)(b)(ii);

(2)	Subsection 59-14-214(5)(b)(ii);

(3)	Subsection 59-14-407(5)(b)(ii);

(4)	Subsection 59-14-606(7)(b)(ii); or

(5)	Subsection 59-14-608(1)(d).

Enacted by Chapter 164, 2011 General Session