Section 103 - Waiver or reduction of penalty.
(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).