(a) For purposes of determining whether a filer is
eligible for a waiver or reduction of a civil penalty under §18.25
or §18.26 of this title (relating to Administrative Waiver or
Reduction of Certain Statutory Civil Penalties and Administrative
Waiver or Reduction of Statutory Civil Penalties in Excess of $500
respectively), a "prior late offense" is any report for which a civil
penalty for late filing was assessed, regardless of whether the civil
penalty was waived or reduced. The term does not include:
(1) reports for which no late notices were sent and
the filer did not file a request that the civil penalty be waived
or reduced for the prior late report; and
(2) reports determined by the executive director to
be not required.
(b) A civil penalty that is reduced under §18.25
or §18.26 of this title will revert to the full amount originally
assessed if the reduced civil penalty is not paid within thirty (30)
calendar days from the date of the letter informing the filer of the
reduction.
(c) A filer may appeal a determination made under §18.25
or §18.26 of this title by submitting a request for appeal in
writing to the commission.
(1) The request for appeal should state the filer's
reasons for requesting an appeal, provide any additional information
needed to support the request, and state whether the filer would like
the opportunity to appear before the commission and offer testimony
regarding the appeal.
(2) The Executive Director may review the appeal and
reconsider the determination made under §18.25 or §18.26
of this title or set the appeal for a hearing before the commission.
(3) After hearing a request for appeal, the commission
may affirm the determination made under §18.25 or §18.26
of this title or make a new determination based on facts presented
in the appeal.
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