(8) Penalty for late transfer - exceptions. The penalty is not charged if the delay in application is due to at least one of the following:
(a) The department requests additional supporting documents;
(b) The department, county auditor or other agent, or subagent fails to perform or is neglectful;
(c) The owner is prevented from applying due to an illness or extended hospitalization;
(d) The legal owner fails or neglects to release interest;
(e) The owner did not know of the filing of a report of sale by the previous owner and signs an affidavit to the fact; or
(f) The department finds other conditions exist that adequately explain the delay.