Cuando se demostrare a satisfacción del Centro de Recaudación que el pago de una deficiencia en la fecha prescrita para ello resultará en contratiempo indebido para el contribuyente, el Centro de Recaudación podrá conceder una prórroga para el pago de dicha deficiencia por un período que no exceda de dieciocho (18) meses y en casos excepcionales, por un período adicional que no exceda de doce (12) meses. Si se concediere una prórroga, el Centro de Recaudación podrá requerir del contribuyente que preste una fianza por aquella cantidad, no mayor del doble del monto de la deficiencia, y con aquellos fiadores que el Centro de Recaudación juzgue necesario para asegurar el pago de la deficiencia de acuerdo con los términos de la prórroga. Se cobrarán intereses al diez por ciento (10%) en toda prórroga concedida por esta sección. No se concederá prórroga alguna si la deficiencia se debiere a negligencia, a menosprecio intencional de las reglas y reglamentos o a fraude con la intención de evadir la contribución.
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