06. Waiver of interest and penalty. The Administrator: (1) May waive, in whole or in part, interest under § 41-162.04(a) and penalties under § 41-162.04(b) or § 41-162.05; and (2) Shall waive a penalty under § 41-162.04(b) if the Administrator determines that the holder acted in good faith and without negligence. (Nov. 13, 2021, D.C. Law 24-45, § 7077, 68 DCR 010163.)
District of Columbia Legal Code