KRS 160.6158: Waiver of penalties.

(1) Notwithstanding any other provisions to the contrary, the commissioner of the

department, in consultation with an impacted school district, shall waive any

penalty, but not interest, where it is shown to the satisfaction of the department that

the failure to file or pay timely is due to reasonable cause.

(2) The penalty imposed by KRS 160.6157(2) may be waived by the department based

on reasonable cause.