| PFD Answer submitted by Dr. Gerald Stell, Webster Parish Coroner, regarding a NOD received requesting he file his 2018 Tier 2 PFD. |
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Dr. Stell received a NOD on June 14, 2019 requesting he file his 2018 Tier 2 PFD. An answer or the report was due by June 25, 2019. On June 20, 2019, Dr. Stell submitted correspondence stating he filed an extension request on May 15, 2019. The June 20, 2019 correspondence was misplaced.
Dr. Stell asserted that he filed an extension on May 15, 2019. According to the Board's records, Dr. Stell mailed correspondence to the Board on May 15, 2019, received on May 22, 2019; however, the envelope did not contain the extension form, but a copy of an email between Dr. Stell and his report preparer regarding the need to file an extension. Since the envelope did not contain the extension request, it was not processed as such. Dr. Stell was issued a Late Fee Order assessing him a $2500 late fee. He filed the required report on December 16, 2019, 174 days late.
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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 seven (7) business days after receipt of the notice of delinquency.
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| Assigned Attorney: |
Tracy Barker |
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