Any retrospective-rated employer failing to file a report of payroll expenditures or failing to pay premium when due, as prescribed in rules 4123-17-14, 4123-17- 14.2, 4123-17-46, and 4123-17-47 of the Administrative Code, will be penalized in accordance with paragraph (C) of rule 4123-17-16 of the Administrative Code . All premium due as a result of the selection of retrospective rating, including the minimum premium and premium as a result of annual evaluations, shall be included as premium as used in this rule.
Ohio Admin. Code 4123-17-48
Promulgated Under: 111.15
Statutory Authority: 4121.12, 4121.121, 4121.13, 4121.30
Rule Amplifies: 4123.29, 4123.34
Prior Effective Dates: 07/01/1988, 07/01/1990, 07/01/1994, 11/01/2011