(a) If you deduct a transportation allowance on Form ONRR-2014 without complying with the requirements of §§1206.56 and 1206.57 or §1206.58, you must pay additional royalties due plus late payment interest calculated under §1218.54 of this chapter.

(b) If you erroneously report a transportation allowance that results in an underpayment of royalties, you must pay any additional royalties due plus late payment interest calculated under §1218.54 of this chapter.