Section 4-6-015 - LATE FILING FEES FOR LOBBYIST QUARTERLY REPORTS, LOBBYIST SPECIAL REPORTS AND STATEMENTS OF ACTIVITY.01 Every lobbyist who fails to file a quarterly report or a statement of activity with the Clerk of the Legislature shall pay to the Commission a late filing fee of $25 for each day any of such statements are not filed in violation of such Sections but not to exceed $750 per statement. Every lobbyist who fails to file a special report shall pay to the Commission a late filing fee of $100 for each of the first ten days the report remains not filed. After the tenth day, the lobbyist shall pay, for each day the report remains not filed, an additional late filing fee of one percent of the amount of the receipts and expenditures which were required to be reported, not to exceed ten percent of the amount of the receipts and expenditures which were required to be reported. As to any late filing fee, interest shall accrue on all late filing fees and civil penalties imposed at the rate specified in Section 45-104.02, Neb. Rev. Stat, as such rate may from time to time be adjusted. Reference: Sections 49-1463.02; 49-1483.03(2); and 49-1488.01, Neb. Rev. Stat..01A The interest shall begin to accrue thirty days after the Commission sends notice to the person of the assessment of the late filing fee or civil penalty..01B. A written request filed with the Commission for relief from late filing fees shall stay the accrual of interest on a late filing fee until such time as the Commission grants or denies the relief..01C. Interest on an unpaid late filing fee or civil penalty shall be simple interest..01D. The daily accrual of interest shall be calculated by dividing the amount of the annual interest by 365..01E. At the time of payment interest may be rounded down to the nearest dollar..01F. When the interest rate changes in accordance with the provisions of Section 45-104.02, Neb. Rev. Stat, the new interest rate shall be applied to any unpaid late filing fees and civil penalties including those late fees and civil penalties previously assessed..01G. Payment of late filing fees, civil penalties and interest shall be applied first to the interest and then to the principal of the late filing fees and civil penalties. .02 A lobbyist required to pay a late filing fee and interest, if applicable, may apply in writing to the Commission for relief. .02A The Commission by order may reduce the amount of the late filing fee and interest, if applicable, imposed upon such lobbyist if he or she shows the Commission that: .02A1 the circumstances indicate no intent to file late;.02A2 the lobbyist has not been required to pay a late filing fee for two years prior to the time the filing of the statement was due;.02A3 the late filed statement shows that less than $5,000 was raised, received or expended during the reporting period; and.02A4 a reduction of the late fee or interest, if applicable, would not frustrate the purpose of the Nebraska Accountability and Disclosure Act.4 Neb. Admin. Code, ch. 6, § 015
Amended effective 12/9/2015.