North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-449.119 — Review of civil penalty assessment
A person who denies liability for a penalty imposed under this Part may request the Secretary to waive the penalty. The Secretary may reduce or waive a penalty as provided in Article 9 of this Chapter. (1995, c. 390, s. 3; 1999-337, s. 44; 2007-491, s. 41; 2014-3, s. 9.8(b).)
Source: official text