Received a $390 penalty for filing my S Corp late. Submitted everything to my accountant months in advance and paid my accountant for service 4/14/17. Is my accountant responsible for the fine?

If my accountant is responsible what action should I take and how do I avoid him trying to find a way out of taking responsibility?

More info: Slow down here guys. I submitted everything they needed in January to do their job. They informed me at the accountants office that I would make payment when the taxes were complete. They called me on the 14th, told me that everything was ready. Within the hour I drove over, signed all the completed forms, and made payment. They ensured me and that they would send them out as soon as the payment was complete, which it was.


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