| (a) The executive director shall apply this section
to a late report subject to a statutory civil penalty in excess of
$500.
(b) The executive director shall use the following
chart to determine the level of waiver or reduction of a civil penalty
under this section:
Attached Graphic
(c) For purposes of using the chart in subsection (b)
of this section:
(1) where the chart identifies a dollar amount, that
is the amount of the reduced or waived penalty; and
(2) where the chart identifies a percentage, that is
the percentage by which the penalty is reduced.
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