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Reconsideration of a waiver request submitted by John Cole regarding a $1,500 late fee assessed for filing his 2009 Tier 2.1 annual pfd 277 days late. |
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TIER: 2.1
TYPE OF REPORT: 2009 Annual Report
DAYS LATE: 277 days
ASSESSED LATE FEE: $1,500
OTHER LATE FILINGS: No
John Cole is a member of the Louisiana Cancer and Lung Trust Board. On April 8, 2011, Mr. Cole received a notice of delinquency. The report was filed on January 31, 2012, 272 days late. A $1,500 late fee was assessed.Mr. Cole has served on the board for over 10 years. Typically, the board reminds its members of the filing requirement; however, due to the board meeting less and less, the typical reminder did not come in 2010. Mr. Cole believes it would be fair in this instance to waive the late fee.
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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.
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.
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Based on the waiver guidelines, affirm the denial of the waiver.
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| Assigned Attorney: |
Tracy Barker |
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