by reason of subparagraph (A), the sales tax administering authority, on application, shall waive the penalty imposed by paragraph (1) once per registered person per 24-month period. The preceding sentence shall not apply to a penalty determined under paragraph (2). (g) Penalty for Willfully or Recklessly Accepting a False Intermediate or Export Sales Certificate A person who willingly or recklessly accepts a false intermediate or export sales certificate shall pay a penalty equal to 20 percent of the tax not collected by reason of said acceptance. (h) Penalty for Late Remittance of Taxes (1) In general A person who is required to timely remit taxes imposed by this subtitle and remits taxes more than 1 month after such taxes are due shall pay a penalty equal to 1 percent per month (or fraction thereof) from the due date. (2) Limitation The penalty imposed under this subsection shall not exceed 24 percent. (3) Exceptions for reasonable cause No penalty shall be imposed under paragraph (1) with respect to any late remittance if it is shown that such late remittance is due to reasonable cause. (i) Penalty for Filing False Rebate Claim (1) Civil penalty