Upon a showing that any tax imposed by the Inheritance Tax Law was not paid prior to the delinquent date solely because of the failure of a public official to perform his or her duties in a timely manner, the interest accrued during the period commencing with the delinquency date and ending 3 days after notice of the amount of tax due is given to the executor, administrator, trustee or other person liable for payment of the tax shall be waived.