Section 411-201-1 - Payroll Reporting1. Payroll ReportingA. Each reporting unit shall submit a payroll report to the Maine State Retirement System within 15 days after the end of each month. The report shall contain data relating to all payrolls paid during the month for which the payroll report is submitted and shall be in the format prescribed by the Executive Director.B. A reporting unit which has not submitted a completed payroll report received by the Maine State Retirement System by the fifteenth day following the end of the month for which it is due may be charged interest on the total amount due that month and for every succeeding month that the payroll report is overdue. The interest charged shall not exceed the rate established for delinquent municipal taxes as set by the Treasurer of the State of Maine.94- 411 C.M.R. ch. 201, § 1