(a)
If the board finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 46154, 46154.1, 46160, 46251, and 46356.
(b)
Except as provided in subdivision (c) any person seeking to be relieved of the penalty shall file with the board a statement,
under penalty of perjury, setting forth the facts upon which he or she bases his or her claim for relief.
(c)
The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.