Utah Code 59-14-103. Waiver or reduction of penalty
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The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under:
(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) .