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 section 102.02 of the Revised Code.

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

R.C. 119.032 review dates: 01/13/2012 and 11/29/2016
Promulgated Under: 111.15
Statutory Authority: 102.05
Rule Amplifies: 102.02, 102.022
Prior Effective Dates: 1/1/02, 1/19/04