There Is a Newer Version
of
the Georgia Code
2006 Georgia Code - 3-2-12
3-2-12. The commissioner may waive, in whole or in part,
the collection of any amount due the state as a penalty under this
title whenever, or to the extent that, he reasonably determines
that the default giving rise to the penalty was due to reasonable
cause and not due to gross or willful neglect or disregard of the
law or of regulations or instructions pertaining to the law.
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