102-5-12 Payment of late fees.

(A) If a statement is not filed on time pursuant to 102.02 of the Revised Code, as described in rules 102-5-07 and 102-5-10 of the Administrative Code, the commission will assess a fee pursuant to division (F) of section102.02 of the Revised Code.

(B) The party who is responsible for the filing fee is also responsible for any assessed late fee.

Effective: 11/29/2007

R.C. 119.032 review dates: 07/19/2006 and 07/18/2011

Promulgated Under: 111.15

Statutory Authority: 102.05

Rule Amplifies: 102.02, 102.022

Prior Effective Dates: 1/1/02, 1/19/04