(1) For determinations involving claims filed on or after October 1, 1993, if none of the special circumstances of ARM 24.16.7556 apply, penalties are calculated as follows:
(a) a penalty equal to 55% of the wages determined to be due to the employee will be imposed in all determinations issued by the department; but
(b) the department will reduce the penalty to 15% of the wages determined to be due if the employer pays the wages found due in the time period specified in the determination as well as a penalty equal to 15% of that amount.
(2) If a claim involves any of the special circumstances of ARM 24.16.7556, the department will impose the maximum penalty allowed by law.
(3) The penalty calculated according to this rule may be reduced only upon the mutual agreement of the parties and the department.