Section 4.05 - General Provisions for Enforcement and Appeals(1) Any owner or operator or Person Delivering Petroleum Product to a Dispensing Facility who violates any provision of 503 CMR 4.00 shall be subject to penalties specified in M.G.L. c. 21J, §§ 12 and 13.(2) The Commissioner may vary the application of any provision of 503 CMR 4.00, unless otherwise required by law, when in the Commissioner's opinion the applicant has demonstrated a reasonable and prudent action that complies with M.G.L. c. 21 J. Any grant or denial shall be in writing and shall contain a brief statement of the reason(s) for the grant or denial.(3) The Commissioner and/or any other individual granted authority by the UST Board will have the authority to abate of the Delivery Fee or Annual Tank Fee upon receipt of a properly completed and timely filed Underground Petroleum Cleanup Fund Application for Abatement of the Delivery Fee or request for abatement of the Annual Tank Fee, as directed on www.mass gov/ust. Applicants shall file the Underground Petroleum Cleanup Fund Application for Abatement of the Delivery Fee or request for abatement of the Annual Tank Fee within 730 days of the date the fee was due the Department. Failure to file for abatement within 730 days of the due date shall result in the denial of the application for abatement. The grounds for abatement include but are not limited to the following: (a) The Delivery Fee was charged and collected on the delivery of Petroleum Product to a facility that was not a Dispensing Facility; or(b) The Delivery Fee was charged for Petroleum Product that was delivered to a facility located outside the Commonwealth.(c) The Annual Tank Fee was charged for a UST that was not in use for the entire year. The Annual Tank Fee will not be prorated.(4) Non-payment of the fee may subject the owner or operator to the penalties specified in M.G.L. c. 21J, §§ 12 and 13. See also, 503 CMR 2.07(10) and 503 CMR 2.08(2).Amended by Mass Register Issue 1361, eff. 3/23/2018.