§ 305. Relief against fines and penalties, et cetera. When an action
for compliance with the terms of any contract is stayed pursuant to this
act no fine or penalty shall accrue by reason of failure to comply with
the terms of such contract during the period of such stay, and in any
case where a person fails to perform any obligation and a fine or
penalty for such non-performance is incurred a court may, on such terms
as may be just, relieve against the enforcement of such fine or penalty
if it shall appear that the person who would suffer by such fine or
penalty was in the military service when the penalty was incurred, and
that by reason of such service the ability of such person to pay or
perform was thereby materially impaired.