Mont. Admin. r. 2.4.403 - PENALTIES FOR FAILING TO FILE REPORTS WITHIN PRESCRIBED TIME

(1) The department shall assess a monthly penalty of 10 percent of the required filing fee established in ARM 2.4.402 when a local government entity does not submit by the due date the annual financial report required by 2-7-503, MCA.

(a) If the filing fee applicable to the reporting period is not known to the department, the department shall use the filing fee of the most recent reporting period available to calculate the late submission penalty.

(b) If the local government entity is not required to pay a filing fee, the late submission penalty must be calculated using the minimum filing fee.

(2) In addition to imposing the late submission penalty established in (1), the department may issue an order to withhold payment of any state financial assistance to the local government entity. The department shall notify state agencies of the order.

(a) Upon receipt of the required report and all late submission penalties, the department shall release any financial assistance withheld pursuant to the department's order to the local government entity.

(3) The department shall assess a $75 fine and provide public notice when a local government entity fails to file a report required by 2-7-503, MCA, within 180 days of the due date. Public notice means publishing in the local newspaper, if available, and posting on the department's website: https://sfsd.mt.gov/LGSB.

Notes

Mont. Admin. r. 2.4.403

NEW, 1992 MAR p. 1354, Eff. 7/1/92; AMD, 1997 MAR p. 1027, Eff. 6/24/97; AMD, 1998 MAR p. 1917, Eff. 7/17/98; TRANS, from Commerce, 2002 MAR p. 2649; AMD, 2007 MAR p. 964, Eff. 7/6/07; AMD, 2011 MAR p. 2019, Eff. 9/23/11; AMD, 2019 MAR p. 2217, Eff. 12/7/2019

AUTH: 2-7-517, MCA; IMP: 2-7-503, 2-7-517, MCA