A penalty surcharge may be reduced up to 100% if: the surcharge was issued in error because:a permit was not necessary for the work performed; a permit was issued for the work performed; the work was completed by the prior owner; or the assessment of a surcharge is inconsistent with these rules and regulations; the applicant can establish to the Building Official’s satisfaction that the applicant reasonably believed a permit was not required; the owner hired a licensed professional to perform the work and the written contract with that professional required that the professional obtain all necessary permits and the owner can establish to the Building Official’s satisfaction that the applicant reasonably believed the permits were obtained; the Building Official originally considered the work major work, but the applicant can establish to the satisfaction of the Building Official that the work should be reasonably considered minor work under the circumstances; the work was performed due to an emergency and permits were applied for within one business day of the start of the work; or the work was initially performed under a permit that expired and the Department issued an extension of that permit.