| Reconsideration of the Board's denial of a waiver request submitted by Stephen Holder, Constable - DeSoto Parish, District 2, regarding a $1,500 late fee assessed by filing his 2014 tier 3 Annual PFD 69 days late. |
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Mr. Holder reiterates that he was sworn into office in January 2015 and is not required to file a pfd covering 2014 since he was not in office and the previous constable filed such report. Mr. Holder still does not understand that his requirement to file is based on whether he was in office on the due date and the report covers the previous calendar year information, regardless if he was in office during the previous calendar year.
The Justice of the Peace also appears to be confused over the filing period based on her letter of support submitted. She mentions another constable who was not fined for filing late. However, that constable filed within the 7 business day period following receipt of the NOD, unlike Mr. Holder.
Initial Info:
Mr. Holder states that he was sworn into office in January 2015. He did not think he was required to file a disclosure statement covering 2014 since he did not serve as constable during that calendar year. Mr. Holder states that he now understands the requirements and plans to file all future disclosure statements in a timely manner.
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TYPE OF REPORT: 2014 Tier 3 Annual PFD Report
ORIGINAL DUE DATE: May 15, 2015
DATE NOD RECEIVED: November 9, 2015 (Personally signed green card)
DATE REPORT FILED: January 27, 2016
DAYS LATE FROM NOD: 69 days
DAYS LATE FROM ORIGINAL DUE DATE: 257 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. 42:1124.3 requires persons holding a public office who represent a voting district having a population of less than 5,000 and each member of the governing authority or management board of a charter school created pursuant to Chapter 42 of Title 17 of the Louisiana Revised Statutes of 1950 to file a 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 seven (7) business days after receipt of the notice of delinquency.
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Affirm decision to decline to waive.
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| Assigned Attorney: |
Tracy Barker |
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