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(i) The employer shall pay all of the unpaid contributions and lien filing

costs, if applicable, and one-half of the interest and penalties due.

(ii) The department shall waive the remaining interest and penalties due

corresponding to the contributions.

(2) If an employer is seeking amnesty with regard to unpaid reimbursement

described in section 1503-A(a)(3):

(i) The employer shall pay all of the unpaid reimbursement and lien

filing costs, if applicable, and one-half of the interest due.

(ii) The department shall waive the remaining interest due corresponding

to the reimbursement.

(3) If an employer is seeking amnesty with regard to unpaid interest described

in section 1503-A(a)(4):

(i) The employer shall pay all of the lien filing costs, if applicable, and

one-half of the unpaid interest due.

(ii) The department shall waive the remaining unpaid interest due.

(4) If an employer is seeking amnesty with regard to unpaid penalties

described in section 1503-A(a)(5):

(i) The employer shall pay all of the lien filing costs, if applicable, and

one-half of the unpaid penalties due.

(ii) The department shall waive the remaining unpaid penalties due.

(5) If a claimant is seeking amnesty with regard to an overpayment described

in section 1503-A(b)(1) or (3):

(i) The claimant shall pay the outstanding balance of the overpayment, any

amounts assessed on an overpayment of compensation under section 801(c)

and lien filing costs, if applicable, and one-half of the interest due.

(ii) The department shall waive the remaining interest due and one-half of any

previously imposed penalty weeks corresponding to the overpayment that

have not been served by the claimant and shall not issue a notice of

determination imposing penalty weeks correspondingto the overpayment.