However, where the board determines that the failure to secure a license was due to reasonable cause, the penalty may be waived.
Sections 60331 and 60332 shall be applicable with respect to the finality of the determination and the right of the unlicensed person to petition for a redetermination.
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 the claim for relief.
Ca. Rev. and Tax. Code § 60361