Any exception to benefit charges under division (D) of section 4141.24 of the Revised Code must be in writing and filed with the department within fifteen days after the notice of benefit charges is mailed or delivered to the employer.

The exception to charges must be signed by the employer or a duly authorized representative and shall include the employer's name; the employer's unemployment compensation account number; the mailing date of the notice to which exception is being taken; the claimant's name and social security account number; and the reason for the exception and sufficient information to show why such charges are not in accordance with section 4141.24 of the Revised Code.