Government Code § 403.704

Sec. 403.704. NONCOMPLIANCE; CIVIL PENALTY. (a) If a taxing unit does not provide information to the comptroller as required by this subchapter, the comptroller shall send written notice to the taxing unit: (1) describing the information the taxing unit is required to provide to the comptroller; and (2) informing the taxing unit that the taxing unit is liable for a civil penalty in the amount provided by this section if the taxing unit does not provide the required information on or before the 30th day after the date the comptroller sends the written notice. (b) If a taxing unit does not provide the required information as prescribed by Subsection (a), the taxing unit is liable to the state for a civil penalty of $1,000. (c) The attorney general may bring an action to recover the civil penalty imposed under this section. (d) It is a defense to an action brought under this section that a taxing unit provided the required information or documents to the extent the information or documents are not exempt from disclosure or confidential under Chapter 552. Added by Acts 2025, 89th Leg., R.S., Ch. 711 (H.B. 103), Sec. 1, eff. September 1, 2025.