Ohio Administrative Code|Rule 4501-45-08 | Assessments for failure to file accurate annual report and/or pay total annual report fee.

                                                
(A) The director may make an assessment
		  against a manufacturer who fails to file an accurate annual report, and/or pay
		  the total annual report fee due, as set forth in division (B) of section
		  4510.45 of the Revised Code, within sixty days following the time period set
		  forth in paragraph (F) of rule 4501-45-03 of the Administrative Code. The
		  director may make a separate assessment against the manufacturer for each
		  violation.
(1) If a manufacturer
			 fails to file an accurate annual report within sixty days following the time
			 period set forth in paragraph (F) of rule 4501-45-03 of the Administrative
			 Code, the manufacturer may be assessed fifty dollars per day from the date its
			 annual report was due to be filed, up to an including the date the manufacturer
			 files its annual report with the department. This assessment shall not exceed
			 three thousand dollars.
(2) If a manufacturer
			 fails to pay the total annual report fee within sixty days following the time
			 period set forth in paragraph (F) of rule 4501-45-03 of the Administrative
			 Code, the manufacturer may be assessed fifty dollars per day from the date its
			 annual report fee was due to be paid, up to and including the date the
			 manufacturer pays its annual report fee to the department. This assessment
			 shall not exceed three thousand dollars.
(3) If the director
			 possesses information, at any time, that indicates the correct total annual
			 report fee due exceeds the amount the manufacturer paid, the director may audit
			 the manufacturer's records to ascertain the correct total annual report
			 fee due. Based upon the audit, the manufacturer shall be required to pay the
			 difference found to be due, and in addition, the director may issue an
			 assessment against the manufacturer of fifteen per cent of that difference.
			 This assessment shall be separate from any assessment(s) imposed pursuant to
			 paragraphs (A)(1) and (A)(2) of this rule.
(B) The director shall serve a notice of
		  assessment(s) upon a manufacturer by certified mail, return receipt, at the
		  address stated in the manufacturers application for licensing. In the
		  notice, the director shall state the basis and the amount of the assessment(s),
		  and shall provide instructions to the manufacturer on the manner in which to
		  file a petition for reassessment.
(C) If a manufacturer chooses to file a
		  petition for reassessment, the manufacturer shall file its petition with the
		  Franklin county common pleas court not later than fifteen days after the date
		  of mailing to the manufacturer with the notice of assessment(s). The
		  manufacturer shall serve a file stamped copy of its petition for reassessment
		  upon the director by certified mail, return receipt, postmarked on the date the
		  manufacturer files its petition for reassessment with the court. In its
		  petition, the manufacturer shall state, with specificity, its objections to the
		  assessment(s).
(D) If the manufacturer
		  fails to file a petition for reassessment with the Franklin county common pleas
		  court within the fifteen day period as set forth in paragraph (C) of this rule,
		  the assessment(s) shall become final and shall be paid within sixty days of the
		  date the manufacturer was served with the notice.
(E) Any portion of the
		  assessment(s), or the difference found to be due in a manufacturer's
		  annual report fee, not paid in full by the manufacturer within the sixty day
		  period, shall accrue interest at the rate per annum prescribed by section
		  5703.47 of the Revised Code, until the assessment(s) and/or fee are paid in
		  full. The director may take any action under Ohio law necessary to secure a
		  judgment against the manufacturer for all outstanding monies owed.