4123-17-48. Penalties  


Latest version.
  • Any retrospective-rated employer failing to file a report of payroll expenditures or failing to pay premium when due, as prescribed in rules 4123-17-46 and 4123-19-07 of the Administrative Code, will be penalized in accordance with paragraph (C) of rule 4123-19-07 of the Administrative Code if the employer is a private employer or paragraph (F) of rule 4123-19-07 of the Administrative Code if the employer is a county or public employer taxing district. 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.


Effective: 11/01/2011
Promulgated Under: 111.15
Statutory Authority: 4121.12, 4121.121, 4121.30
Rule Amplifies: 4123.29, 4123.34
Prior Effective Dates: 7/1/88; 10/2/90; 7/1/94