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Waiver request submitted by Teresa Holden regarding a $1,500 late fee assessed for failing to timely amend her 2009 Tier 3 annual pfd. |
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Teresa Holden is a Constable for Tangipahoa Parish. On August 24, 2011, Ms. Holden received a notice of delinquency requesting that she amend her 2009 Tier 3 annual pfd. Ms. Holden filed the financial statement which must be filed with the Legislative Auditor's office annually regarding information pertaining to the constable's office. Ms. Holden filed an amendment filing her pfd on the correct form on November 2, 2011, 49 days late.
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TIER: 3
TYPE OF REPORT: 2009 Annual Report
DAYS LATE: 49 days
ASSESSED LATE FEE: $1,500
OTHER LATE FILINGS: No
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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 fourteen (14) business days after receipt of the notice of delinquency.
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Based on the waiver guidelines, decline to waive.
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| Assigned Attorney: |
Tracy Barker |
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