For reasonable cause, a tax collector may waive a penalty under this subtitle. The Comptroller shall waive any penalty under this subtitle for a person’s failure to pay income tax when due under this article if: the unpaid income tax is due for a taxable year during which the person owing is incarcerated; and the person applies for and is placed on an installment payment plan under the Income Tax Reconciliation Program established under § 2–120 of this article.