§337.71. Waiver of penalty for delinquent filing or delinquent payment

            A. If the failure to make any return at the time such return becomes due or the filing of a return without remittance of the full amount due is attributable not to the negligence of the taxpayer, but to other cause set forth in written form and considered reasonable by the collector, the collector may remit or waive payment of the whole or any part of the specific penalty provided for such failure.

            B. Notwithstanding the provisions of Subsection A of this Section, a taxpayer is eligible for a penalty waiver if the taxpayer establishes to the local collector that his failure to file during the period of a presidential or gubernatorial declared disaster or emergency was due to the inaccessibility of funds to pay the tax, the unavailability of records or personnel necessary to prepare and file the return, or other related good cause stemming from the extension of related state sales and use tax filing deadlines.

            Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 278, §1, eff. July 1, 2020.