Meetings
 
Agenda Item
Docket No. 12-2145
 
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RE:
Waiver request submitted by Sarah Lee regarding a $2,500 late fee assessed for filing her 2011 Tier 2 annual pfd 115 days late.
Facts:
Sarah Lee is the coroner for Concordia Parish. She states that she was late because she did not have her taxes complete and could not complete the report. She further states that she timely requested an extension with the IRS to file her taxes. However, Dr. Lee failed to provide notice ot the Board of such extension on or before May 15, 2012. As such, Dr. Lee is not entitled to an extension of time to file her 2011 Tier 2 annual pfd.

Comments:
TIER: 2
TYPE OF REPORT: 2011 Annual Report

DATE NOD RECEIVED: June 26, 2012
DATE REPORT FILED: November 9, 2012
DAYS LATE: 115 days

ASSESSED LATE FEE: $2,500
OTHER LATE FILINGS: No

Law:
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. 42:1124.2(B)(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, the financial statement required by this Section may be filed within thirty days after the individual files his federal tax return for the year on which he is reporting, taking into consideration any extensions filed by the individual, provided that he notifies the Board of Ethics prior to the deadline provided in Paragraph (1) of this Subsection of his intention to do so.

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.

Recommendations:
Decline to waive.

Assigned Attorney: Tracy Barker
 
 
ATTACHMENTS:
Description:
2012-2145- Staff Memo