Questão jurídica principal
Whether the appeal could challenge the cantonal court's finding that the objection to the penalty order was time-barred.
Decisão extraída
The appellant did not show that the cantonal court violated federal law by holding the objection late; the appeal did not meet the reasoning requirements.
Fundamentação extraída
The arguments merely repeated that he had been admitted to hospital on 23 December 2011. This was insufficient under Art. 42(2) and Art. 106(2) BGG to demonstrate a legal error in the cantonal reasoning.