Key legal question
Whether the cantonal authorities could declare the appeal inadmissible because the cost advance was paid after the deadline.
Extracted holding
Yes. A late cost advance can justify non-entry when the party was properly informed of the amount, deadline, and consequences.
Extracted reasoning
The court held that this rule does not constitute excessive formalism or a denial of a fair hearing; cantons are not required to adopt the federal rule of a second grace period.