Level 1 Fasteners, Inc. failed to timely submit complete and accurate Tier II Reports for the years 2012, 2013 and 2014 to the State Emergency Response Commission (SERC), the Local Emergency Planning Committee (LEPC) and the local Fire Department. Specifically, Respondent failed to submit Tier II Reports for its facility located at 777 10th Avenue West, Huntington, WV for the presence of 1,101 pounds of Nitric Acid and between 1,201 and 2,402 pounds of Sulfuric Acid during the calendar years of 2012, 2013 and 2014.