R414-401-5. Penalties and Interest

(1) The penalty for failure to file a return or pay the assessment due within the time prescribed in Section 26B-3-403 is the greater of $100 or 5% of the assessment due on the assessment patient day report. (2) After giving notice, the department may suspend Medicaid payments to a nursing facility until the facility pays the assessment and penalties due in full or until the facility and the department reach a negotiated settlement. (3) The penalty accrues according to this rule without notification. (4) If a facility seeks to have the department waive penalties, a facility must request a state fair hearing to allow an administrative law judge to determine whether the facility has shown good cause for the department to waive penalties. (5) For non-Medicaid certified facilities, the department may refer a delinquent facility to its Division of Licensing and Background Checks based on administrator requirements as noted in Section R432-150-8.