Utah Code § 59-14-103 — Waiver or reduction of penalty

The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under:
(1)
Subsection 59-14-212(4)(b)(ii);
(2)
Subsection 59-14-214(5)(b)(ii);
(3)
Subsection 59-14-407(5)(b)(ii);
(4)
Subsection 59-14-606(7)(b)(ii); or
(5)
Subsection 59-14-608(1)(d).