Rule 102-5-12 | Payment of late fees.
(A) If a statement is not filed on time pursuant to section 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.
Last updated October 11, 2023 at 1:05 PM
Supplemental Information