Respondent failed to submit on a timely basis, and submitted to the Indiana SERC, Lake County LEPC and Munster Fire Department the completed Emergency and Hazardous Material Inventory forms for sulfuric acid, lead and diesel fuel on August 21, 2013 for calendar years 2010,2011 and 2012, thus filing late. USEPA and Respondent agreed to a penalty of $36, 485, and this penalty was paid on March 17, 2016.