May I make a non-qualified withdrawal from a 529 plan, without paying the 10% penalty, for non-taxable employer tuition reimbursement? What about any taxable bit?

This site (https://www.investopedia.com/news/penaltyfree-way-get-529-money-back) suggests I can avoid the 10% penalty for the non-taxable bit, but is silent on any taxable employer tuition reimbursement. But other sites, including some older threads here, suggest otherwise.