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Waiver request submitted by Michael Whitlow, candidate for the Tangipahoa Parish School Board in the November 6, 2018 election, regarding a $800 late fee assessed for filing his 2017 Tier 2 candidate PFD 8 days late. |
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Mr. Whitlow's CPA (Toni McCord) filed a request for waiver of the late fee. She states that Mr. Whitlow is required to file an annual PFD as a member of the school board and had requested an extension to file his 2017 Annual PFD because he did not have all of the information necessary to timely complete the annual PFD. Likewise, since the Annual PFD and the candidate PFD request the same information, Mr. Whitlow did not have the information to timely complete the candidate PFD. She states "it makes no sense that an extension is available for one but not the other."
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TYPE OF REPORT: 2017 Tier 2 Candidate Report
ORIGINAL FILING DATE: July 25, 2018
DATE NOD RECEIVED: August 27, 2018 (personally signed green card)
DATE REPORT FILED: September 14, 2018
DAYS LATE FROM NOD: 8 days
DAYS LATE FROM ORIGINAL DUE DATE: 51 days
ASSESSED LATE FEE: $800
OUTSTANDING PFD LATE FEES: None
OUTSTANDING CF LATE FEES: None
OUTSTANDING DISCLOSURE REPORTS: None
PRIOR EXPERIENCE: has filed 9 reports or amendments
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La. R.S. 18:1495.7A
requires any person who becomes a candidate for an office for which the holder of the office is required to file financial disclosure statements pursuant to R.S. 42:1124, 1124.2, or 1124.3 shall file a financial disclosure statement as required by R.S. 42:1124, 1124.2, or 1124.3 for the office for which he is a candidate. The statement required by this Section shall be filed within three (3) business days after the close of the qualifying period during which the candidate files his notice of candidacy for the office.
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 seven (7) business days after receipt of the notice of delinquency.
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Suspend all based on future compliance with the reporting requirements under the Code of Ethics.
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| Assigned Attorney: |
Tracy Barker |
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