OTHER FAILURE TO FILE REPORT IN MANNER OR WITHIN TIME LIMITS PROVIDED; PENALTY

Subpart 1. Basis. The division may assess a penalty for failure to file a required report if: A. a report other than the first report of injury required to be filed by Minnesota Statutes, section 176.231 , is not filed in the manner or within the time limitations prescribed; B. a report on a form prescribed by the commissioner is requested by the commissioner but is not provided within 21 days of the commissioner's request; or C. a changed or corrected electronic first report of injury that corrects all identified errors, as provided in part 5220.2530 , subpart 5, item C, is not filed within 60 days after the division sent the insurer or self-insured employer an electronic acknowledgment transmission describing the errors. Subp. 2. Amount. A. If a report under subpart 1, item A, is not filed in the manner or within the time limitations prescribed, a penalty may be assessed under Minnesota Statutes, section 176.231 , subdivision 10, as follows: (1) if more than 30 days after the date due, $125; (2) if more than 90 days after the date due, $375; and (3) if more than 180 days after the date due, $500. B. If, after a letter request from the commissioner or authorized designee, a report under subpart 1, item B, is not received by the division within 21 days, a penalty of $125 must be assessed. A failure to file a report after a second request will result in an additional penalty assessment of $375. A subsequent failure will result in penalty assessments of $500. C. If the changed or corrected report under subpart 1, item C, is not electronically filed in the manner or within the time limitations prescribed, a penalty may be assessed under Minnesota Statutes, section 176.231, subdivision 10 , as follows: (1) if more than 30 days after the date due, $125; (2) if more than 90 days after the date due, $375; and (3) if more than 180 days after the date due, $500. Subp. 3. Payable to. The penalty is payable to the commissioner for deposit in the assigned risk safety account.