(1) Except for the individual income tax provided for in Title 15, chapter 30, MCA, and except as provided for in subsection (2) of this rule, 15-1-206(1) , MCA, will not be applied to a penalty and interest due because a taxpayer failed to file a tax return or statement or failed to pay any tax on time.

(2) Section 15-1-206(1) , MCA, applies only to the first time a taxpayer files a late tax statement or return and/or pays the tax due late under Title 15, chapter 70, MCA, (motor fuel taxes) or under Title 15, chapter 30, part 2, MCA (withholding tax) . Upon any second or subsequent late filings and/or payments, the penalty and interest due will be waived only upon a showing of reasonable cause for the late filing and/or payment by the taxpayer.