2006 Ohio Revised Code - [145.48.3] 145.483.Delinquent contribution statements.

[§ 145.48.3] § 145.483. Delinquent contribution statements.
 

Upon a finding that an employer failed to deduct contributions pursuant to section 145.47 of the Revised Code during a period of employment for which such contributions were required, a statement of delinquent contributions shall be prepared showing the amount the contributor and employer would have contributed had regular payroll deductions been taken. Simple interest from the end of each calendar year at a rate set by the retirement board shall be included. If delinquent contribution statements are not paid not later than ninety days after the end of the quarterly period in which they become an obligation of the employer, any balance remaining shall be collected with penalties and interest pursuant to section 145.51 of the Revised Code. 
 

HISTORY: 136 v H 268 (Eff 8-20-76); 141 v H 502 (Eff 4-24-86); 144 v H 382. Eff 6-30-91.