Section R994-315-105 - Waiver of Penalty for Failure to Report(1) An employer that fails to report the hiring or re-hiring of an employee in a timely manner is subject to a civil penalty of $25 for each such failure in accordance with Section 35A-7-106. The $25 penalty will be waived if the employer can show good cause for failure to provide the required new hire report(s). Good cause may be established if the employer was prevented from filing a new hire report due to circumstances which were compelling and reasonable or beyond its immediate control. Payment of the $25 penalty does not relieve the employer from the responsibility of filing the required new hire report(s).Utah Admin. Code R994-315-105