Section 5.23 - Registration and Reporting Requirements(1) All employers who are or become subject to the provisions of M.G.L c. 151A or who are or become subject to the provisions of M.G.L. c. 62B shall register with the Division in the time, form and manner as may be prescribed by the Director.(2) Beginning with reports due for the calendar quarter ending December 31, 2009, every employer shall submit in the time, form and manner as may be prescribed by the Director a report containing such employment and wage data as specified by the Director.(3) Beginning with the calendar quarter ending December 31, 2009, all employers shall file the reports specified in 430 CMR 5.23(2) using a form and means of electronic transmittal as prescribed by the Director unless another means of transmittal is authorized by the Director. The Director may assess upon each employer who fails to file such report as required by 430 CMR 5.20 through 5.23 a penalty as specified in M.G.L. c. 151A, § 14P(e).(4) Notwithstanding the provisions of 430 CMR 5.03(4), for the quarter ending December 31, 2009, the Director for good cause may deem contributions to be paid timely if they are paid on or before February 15, 2010.(5) An employer may authorize a third party agent to file on its behalf the reports required by 430 CMR 5.23(2) and to make any payments required by M.G.L. c. 151A. The employer shall provide the Division with the name of the third party agent and shall notify the Division immediately when such third party agent is no longer authorized to represent it. The employer agrees to be bound by any actions taken on its behalf by the third party agent. The Division reserves the right not to allow a third party agent to represent an employer in its filings with the Division.