ARTICLE I. IN GENERAL

The provisions of sections 21-3 and 21-4 notwithstanding, the commissioner of the revenue may waive the penalty provided in section 21-4 of this Code, and the treasurer may waive the interest provided in section 21-3 of this Code if the failure to file a return or to pay a tax, as the case may be, was not in any way the fault of the taxpayer, and the commissioner of the revenue and the treasurer are hereby empowered to make such determination.