| Reconsideration of the Board's denial of a waiver request submitted by Debra A. Hamilton, former member of the Shreveport - Bossier Tourist Bureau, regarding a $1,500 late fee assessed for filing her 2012 Tier 2.1 Annual PFD 285 days late. |
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Ms. Hamilton again asserts that she thought she filed the 2012 timely when she filed a pfd with the calendar year marked as "2011-2012." However, this report was filed in 2011; therefore, the pfd was counted as her 2010 pfd since the year in which you file, you are reporting for the previous calendar year. Thus, if you file in 2011, you are reporting for 2010 as you can not file in 2011 and report financial information for 2011 or the following year (2012). Therefore, it is impossible to file in 2011 and report for calendar year 2012. Further, Ms. Hamilton has been filing since 2009 with her pfd covering calendar year 2008.
Initial Information:
Ms. Hamilton states that she did not know how to fill out the disclosure form and as a result she did not file a disclosure statement for calendar year 2012. She states that she filed a report in 2012 labeled the 2011-12 thinking that it covered both years. However, Ms. Hamilton has been filing pfds since 2008; therefore, Ms. Hamilton understood how to file the reports each year. Ms. Hamilton also states that she no longer serves on the board and would ask that the late fee be waived.
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TYPE OF REPORT: 2012 Tier 2.1 Annual Report
DATE NOD RECEIVED: January 21, 2014 [signed green card by spouse Roy Hamilton]
DUE DATE: May 15, 2013
DATE REPORT FILED: November 11, 2014
DAYS LATE FROM NOD: 285 days
DAYS LATE FROM DUE DATE: 636 days
ASSESSED LATE FEE: $1,500
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. 42:1124.2.1 requires financial disclosure for each member and designee of a board or commission which has the authority to expend, disburse or invest $10,000 or more of funds in a fiscal year 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 seven (7) business days after receipt of the notice of delinquency.
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Affirm the Board's decision to decline to waive.
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| Assigned Attorney: |
Tracy Barker |
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