§ 504. Remission of fees and penalties
Any part of a fee, tax, or penalty paid or a forfeiture incurred under a law or regulation relating to vessels or seamen may be remitted if—
(1)
application for the remission is made within one year after the date of the payment or forfeiture; and
(2)
it is found that the fee, tax, penalty, or forfeiture was improperly or excessively imposed.