1. The Department may waive payment of a penalty or interest for a person’s failure timely to file a return or pay a tax, penalty or fee imposed by the Department pursuant to this chapter or any other provision of law, if the Department determines that the failure:
(a) Was caused by circumstances beyond the person’s control;
(b) Occurred despite the person’s exercise of ordinary care; and
(c) Was not a result of the person’s willful neglect.
2. A person requesting relief from payment of a penalty or interest must file with the Department a sworn statement specifying the facts supporting the person’s claim for relief.