8 CCR 1505-6-18 - Late Filing Penalties and Waiver Process

18.1 Requests for waiver or reduction of campaign finance penalties due to late or missing filing penalties imposed under Colo. Const. Article xxviii, Section 10(2):

18.1.1 A request for waiver or reduction of campaign finance penalties imposed under Colo. Const. Article XXVIII, Section 10(2) must state the reason for the delinquency.

(a) The filer should provide an explanation that includes all relevant factors relating to the delinquency and any mitigating circumstances, including measures taken to avoid future delinquencies.

(b) Before the appropriate officer will consider a request, the report must be filed, and a request including the required information must be submitted.

(c) The appropriate filing office will not consider a waiver request after a penalty has been paid.

18.1.2 Requests for waiver or reduction of campaign finance penalties due to late or missing filings imposed under Colo. Const. Article XXVIII, Section 10(2) must be considered by the appropriate officer according to the following rules:

Scenario- applied in numerical order (i.e. if #1 doesn't apply, move to #2)		Result
#1	A waiver is requested and establishes good cause that made timely filing impracticable (For example, was in the hospital, got in a car accident, was stranded by a blizzard, etc.). The event or events that made timely filing impracticable must occur within a reasonable time of the date on which the report was filed.	Waive penalty in full. A waiver will be granted without consideration of previous delinquencies.
#2	A waiver is requested but does not present circumstances that made timely filing impracticable (For example, forgot, was out of town, electronic calendar crashed), and: (a) Filer had contributions and/or expenditures during the reporting period. The penalty imposed is $100 or more.	First delinquency in 24 months: The penalty will be reduced to $50. Second delinquency in 24 months: The penalty will be reduced by 50%. Third (or subsequent) delinquency in 24 months: A reduction in penalty will not be granted. Penalties imposed under this Section are capped at the higher of the contributions or expenditures made during the reporting period. If a delinquency is found to be willful, the penalty cap may be increased to two to five times the higher of the contributions or expenditures made during the reporting period. For purposes of this analysis, previous delinquencies exclude those for which a waiver under scenario #1 was granted.
	(b) Filer has no activity (contributions OR expenditures) during the reporting period and the committee balance is zero. The penalty imposed is $100 or more.	The penalty will be reduced to $50.
(c) Filer has a fund balance greater than zero and filer has no activity (contributions OR expenditures) during the reporting period. The penalty imposed is $100 or more.	First delinquency in 24 months: The penalty will be reduced to $50. Second delinquency in 24 months: The penalty will be reduced by 50%, subject to a cap of 10% of the fund balance (but not less than $100). Third (or subsequent) delinquency in 24 months: The penalty is capped at 10% of the fund balance, and a minimum penalty of $100 will be imposed. If a delinquency is found to be willful, the penalty cap may be increased to 20% to 50% of the fund balance. For purposes of this analysis, previous delinquencies exclude those for which a waiver under scenario #1 was granted.
(d) Filer seeks to terminate active status, has a fund balance of $1,000 or less, and has no activity (contributions OR expenditures) during the reporting period(s) in question.	Penalties are subject to a cap equal to the total amount of the filer's fund balance as of the date on which the delinquent report was filed, if the committee is promptly terminated.
#3	A waiver is requested, but submitted more than 30 days after the date of penalty imposition. For purposes of this analysis, a filer has 30 days after the date on which the final notice of penalty imposition is issued following the filing of the delinquent report. Until an outstanding report is filed, penalties continue to accrue at a rate of $50 per day and no request for waiver will be considered.	A request will not be considered unless good cause has been shown for failure to meet the 30-day waiver filing requirement.

18.1.3 The appropriate officer may consider any additional factors that establish good cause or may otherwise be relevant to the request for waiver or reduction of campaign finance penalties for late or missing filings. In considering a request, the appropriate officer may request additional information, including but not limited to financial or other records maintained by the filer.

18.1.4 Filers may request that the appropriate officer reconsider a request for waiver or reduction of campaign finance penalties. A filer must submit, in writing any request for reconsideration within 30 days of the date on which the waiver decision was mailed. The filer must present additional material facts that are significantly different than those presented in the original request for reduction or waiver.

18.1.5 The appropriate officer will respond to requests for waiver or reduction of campaign finance penalties within 60 days. Failure to respond within 60 days, however, will not constitute an approval of the request.

18.1.6 When reduced, penalties are rounded to the highest $25. The appropriate officer will not reduce a penalty to an amount less than $25, unless a full waiver has been granted.

18.1.7 When applying Rule 18.1.2, all outstanding penalties must be considered.

Notes

8 CCR 1505-6-18

38 CR 13, July 10, 2015, effective 7/30/2015 38 CR 22, November 25, 2015, effective 12/15/2015 39 CR 17, September 10, 2016, effective 9/30/2016 40 CR 22, November 25, 2017, effective 12/15/2017 41 CR 15, August 10, 2018, effective 8/30/2018 41 CR 21, November 10, 2018, effective 11/30/2018 42 CR 01, January 10, 2019, effective 1/30/2019 43 CR 17, September 10, 2020, effective 9/30/2020 45 CR 20, October 25, 2022, effective 11/14/2022 46 CR 06, March 25, 2023, effective 2/15/2023 46 CR 10, May 25, 2023, effective 4/13/2023 46 CR 09, May 10, 2023, effective 5/30/2023