Current with changes from the 2024 Legislative Session
Section 42:1157 - Late filing feesA.(1)(a) The staff of the Board of Ethics may assess and issue a final order for the payment of late filing fees, in accordance with rules adopted by the Board of Ethics, for any failure to timely file any report or statement due under any law under its jurisdiction as provided in R.S. 42:1132(C), R.S. 24:50 et seq., R.S. 49:71 et seq., or R.S. 33:9661 et seq. A final order issued pursuant to this Subparagraph shall be appealable to the Ethics Adjudicatory Board for an adjudicatory hearing conducted in accordance with R.S. 42:1141.5. For purposes of this Section, the phrase "late filing fees" shall include late filing fees and penalties as the case may be and the term "fee" shall include a fee or penalty as the case may be.(b) The Board of Ethics may waive all or any part of late filing fees assessed pursuant to Subparagraph (a) of this Paragraph. Any request for waiver of late filing fees assessed in a final order of the staff of the Board of Ethics shall be made to the Board of Ethics, which shall promulgate rules governing the procedure to request a waiver as well as to provide for waiver for "good cause" shown. "Good cause" shall be defined as any action or circumstance which, in the considered judgment of the Board of Ethics, were not within the control of the late filer and which were the direct cause of the late filing or any applicable provision in R.S. 18:1511.5(B). The final disposition of the Board of Ethics on a request for waiver shall not be appealable to the Ethics Adjudicatory Board.(c) The Board of Ethics shall promulgate rules to facilitate the carrying out of the provisions of this Chapter regarding order for, payment of, and waiver of late filing fees.(d) When all delays for a request for waiver or appeal of late filing fees have expired, a final order of the Board of Ethics or its staff shall become executory and may be enforced as any other money judgment. The Board of Ethics may file civil proceedings to collect such late filing fees in a court of competent jurisdiction. The proceedings shall be conducted pursuant to the relevant provisions of the Louisiana Code of Civil Procedure.(2) The late filing fees for any lobbyist required to register and file reports under the provisions of R.S. 24:50 et seq., shall be as provided in R.S. 24:58(D). The late filing fees for any lobbyist required to register and file reports under the provisions of R.S. 49:71 et seq., shall be as provided in R.S. 49:78(D); however, the late filing fees applicable to a lobbyist for a lobbyist expenditure report filed pursuant to R.S. 24:55(G) or R.S. 49:76(G) which contains all of the information required by Part IV of Chapter 1 of Title 49 of the Louisiana Revised Statutes of 1950 and all of the information required by Part III of Chapter 1 of Title 24 of the Louisiana Revised Statutes of 1950 shall be fifty dollars per day. The late filing fees for any lobbyist required to register and file reports under the provisions of R.S. 33:9661 et seq., shall be as provided in R.S. 33:9668(D).(3)(a)(i) The late filing fees for any violation of R.S. 42:1114 shall be as provided in R.S. 42:1124.1(A).(ii) The late penalties for any violation of R.S. 42:1124, 1124.2, 1124.2.1, or 1124.3 shall be as provided in R.S. 42:1124.4.(b) The late filing fees for any violation of R.S. 42:1114.2 shall be as provided in R.S. 42:1114.2(G).(4) Any late filing fees assessed by the Board of Ethics or its staff, for any failure to timely file any report or statement due, shall not exceed the following: (a) If the fee is twenty-five dollars per day, the maximum shall be five hundred dollars.(b) If the fee is forty dollars per day, the maximum shall be one thousand dollars.(c) If the fee is fifty dollars per day, the maximum shall be one thousand five hundred dollars, except that the maximum shall be five hundred dollars for fees assessed pursuant to Paragraph (2) of this Subsection. The computation of days provided for in this Subparagraph shall not include Saturdays, Sundays, or other legal holidays. (d) If the fee is sixty dollars per day, the maximum shall be two thousand dollars.(e) If the fee is one hundred dollars per day, the maximum shall be two thousand five hundred dollars.(f) If the fee is two hundred dollars per day, the maximum shall be three thousand dollars.(g) If the fee is five hundred dollars per day, the maximum shall be twelve thousand five hundred dollars.B. The staff of the Board of Ethics shall mail by certified mail a notice of delinquency within four days after the due date of which the staff knows or has reason to know, for any report or statement due under the laws within its jurisdiction which has not been timely filed.C. All funds collected by the staff of the Board of Ethics as provided in Subsection A of this Section shall be deposited upon receipt in the state treasury.Acts 1996, 1st Ex. Sess., No. 66, §§3, 5, eff. Jan. 1, 1997; Acts 1999, No. 2, §1, eff. April 22, 1999; Acts 1999, No. 417, §1; Acts 1999, No. 1349, §2, eff. July 12, 1999; Acts 2001, No. 293, §1; Acts 2004, No. 116, §1, eff. Jan. 1, 2005; Acts 2004, No. 868, §1, eff. Jan. 1, 2005; Acts 2008, 1st Ex. Sess., No. 1, §2, eff. Jan. 1, 2009; Acts 2008, No. 472, §1, eff. Jan. 1, 2009; Acts 2010, No. 788, §1, eff. Jan. 1, 2011; Acts 2010, No. 857, §2; Acts 2012, No. 608, §1, eff. June 7, 2012; Acts 2014, No. 687, §1; Acts 2014, No. 739, §1; Acts 2021, No. 177, §1, eff. June 11, 2021.Amended by Acts 2024, No. 540,s. 3, eff. 8/1/2024.Amended by Acts 2021, No. 177,s. 1, eff. 6/11/2021.Amended by Acts 2014, No. 687,s. 1, eff. 8/1/2014.Amended by Acts 2014, No. 739,s. 1, eff. 8/1/2014.Acts 1996, 1st Ex. Sess., No. 66, §§3, 5, eff. 1/1/1997; Acts 1999, No. 2, §1, eff. 4/22/1999; Acts 1999, No. 417, §1; Acts 1999, No. 1349, §2, eff. 7/12/1999; Acts 2001, No. 293, §1; Acts 2004, No. 116, §1, eff. 1/1/2005; Acts 2004, No. 868, §1, eff. 1/1/2005; Acts 2008, 1st Ex. Sess., No. 1, §2, eff. 1/1/2009; Acts 2008, No. 472, §1, eff. 1/1/2009; Acts 2010, No. 788, §1, eff. 1/1/2011; Acts 2010, No. 857, §2; Acts 2012, No. 608, §1, eff. 6/7/2012.