Section 28-5934 - Abatement of uncollectible taxes, penalties and feesA. With the approval of the attorney general, the department may abate all or part of and purge from its records any uncollectible tax, penalty or administrative fee imposed by this chapter if the director determines that administrative costs for collection exceed the amount owed to the department.B. The department shall abate the full amount of any penalty that is assessed in conjunction with a tax or fee imposed under this chapter and that is directly attributable to erroneous written advice furnished to a person by an employee of the department acting in the employee's official capacity if the person reasonably relied on the written advice, unless the penalty results from the failure of the person to provide adequate or accurate information.C. The director may abate all or part of any penalty assessed in conjunction with a tax or fee imposed under this chapter if the director believes that the failure of the person to comply with the applicable law was due to reasonable cause and not wilful neglect. For purposes of this subsection, "reasonable cause" includes a reasonable basis for the person to believe that the tax or fee did not apply to the person.