Ohio Admin. Code 4123-17-48 - Penalties
Any retrospective-rated employer failing to file a report of
payroll expenditures or failing to pay premium when due, as prescribed in rules
if the employer is a
private employer or paragraph (F) of rule
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.
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
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