Title 48, Chapter 2, Section 43
( 48-2-43)
The commissioner may waive, in whole or in part, the collection of
any amount due the state as a penalty under any revenue law of this
state whenever or to the extent that he reasonably determines that
the default giving rise to the penalty was due to reasonable cause
and not due to gross or willful neglect or disregard of the law or
of regulations or instructions issued pursuant to the law. | 
