Waiver request submitted by Mary Theresa Baker, Union Parish Assessor, regarding a $2500 late fee assessed for filing her 2010 amended Tier 2 annual pfd 523 days late. |
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Attorney Dawn Frasier requests a waiver on behalf of Ms. Baker. Ms. Frasier states Ms. Baker did not received the NOD-Amend on January 11, 2012 and only became aware of the delinquency after she received a "second notice" on July 2, 2013. She filed the report on July 8, 2013. Track and Confirm from the USPS confirms delivery on January 11, 2012 to Farmerville, LA 71241.
Ms. Baker was requested to amend her report to disclose her income from the Assessor's office on Schedule. D. This income was not reported on any other schedule.
Ms. Baker requests an appearance before the Board.
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2010 Tier 2 Annual PFD (Amend):
NOD-Amend issued: January 6, 2012
NOD-Amend received: January 11, 2012
PFD due: February 1, 2012
PFD filed: July 8, 2013
Days late: 523 days
Late Fee Assessed: $2,500
Outstanding PFD Late Fees: None
Outstanding CF Late Fees: None
Outstanding Disclosure Reports: None
Prior Late Fees Suspended/Waived: None
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La. R.S. 42:1124.2 requires each person holding a public office who represents a voting district having a population of 5,000 or more persons to file an annual personal financial disclosure statement on or before May 15th of each year during which the person holds office and the year following termination of the holding of such office. La. R.S. 42:1124.4 of the Code provides that upon discovery of the failure to file, failure to timely file, omission of information or inaccurate information, the Board shall notify the filer by sending him a notice of delinquency by certified mail. The notice of delinquency shall inform the person that the financial statement must be filed, or that the information must be disclosed or accurately disclosed, or that a written answer contesting the allegation of such failure, omission, or inaccuracy must be filed no later than fourteen (14) business days after receipt of the notice of delinquency.
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Assigned Attorney: |
Tracy Barker |
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