(A) The interest, penalty, or any portion thereof, accruing by reason of a taxpayer’s failure to pay the tax levied hereunder, may be waived or remitted in the same manner provided for such waiver and remittance, as applied in the administration of the Sales Tax Law of the state provided for in 68 O.S. § 220.
(B) To accomplish the purposes of this section, the applicable provisions of said 68 O.S. § 220 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, Ch. 7, Art. 2, § 18)