Or. Admin. Code § 410-141-3635 - MCE Assessment: Financial Penalty for Failure to File a Report or Failure to Pay Assessment When Due
(1)
An MCE that fails to file a report or pay an MCE assessment in full when due is
subject to a penalty of up to $500 per day of delinquency. The penalty accrues
from the date of delinquency, notwithstanding the date of any notice under
these rules.
(2) The total amount
of penalty imposed under this section for each reporting period may not exceed
five percent of the assessment for the reporting period for which the penalty
is being imposed.
(3) In
determining the amount of the penalty, the Authority shall consider evidence,
such as:
(a) The MCE's history of prior late
payments and prior penalties;
(b)
The MCE's actions to come into compliance;
(c) The occurrence of unforeseeable
circumstances against which it would have been unreasonable for the MCE to take
precautions and which the MCE cannot avoid even by using its best efforts. Such
circumstances include, but are not limited to, a natural disaster (e.g.,
earthquakes, floods, tornadoes), fires, an act of war (e.g., hostilities,
invasion, terrorism, civil disorder), or other circumstances not within the
reasonable control of the MCE;
(d)
In the case of a deficiency due to an error when the MCE files a timely
original return and pays the assessment identified in the return, the nature
and extent of the error, evidence of prior errors, and the MCE's explanation of
the circumstances related to the error.
(4) The Authority shall collect any penalties
imposed under this section and deposit the funds in the Health System
Fund.
(5) Penalties paid under this
section are in addition to the MCE assessment.
(6) If the Authority determines that an MCE
is subject to a penalty under this section, the Authority shall issue a notice
of proposed action as described in OAR
410-141-3640.
(7) If an MCE requests a contested case
hearing, the Director of the Authority, at the Director's sole discretion, may
reduce the amount of penalty assessed.
Notes
Statutory/Other Authority: ORS 413.042 & 414.025
Statutes/Other Implemented: ORS 414.065 & 2017 HB 2391
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.