PENALTIES FOR NONCOMPLIANCE

(a) If a special purpose district does not timely comply with Section 203.062, the comptroller shall provide written notice to the special purpose district: (1) informing the special purpose district of the violation of that section; and (2) notifying the special purpose district that the special purpose district will be subject to a penalty of $1,000 if the special purpose district does not report the required information on or before the 30th day after the date the notice is provided. (b) Not later than the 30th day after the date the comptroller provides notice to a special purpose district under Subsection (a), the special purpose district must report the required information. (c) If a special purpose district does not report the required information as prescribed by Subsection (b): (1) the special purpose district is liable to the state for a civil penalty of $1,000; and (2) the comptroller shall provide written notice to the special purpose district: (A) informing the special purpose district of the liability for the penalty; and (B) notifying the special purpose district that if the special purpose district does not report the required information on or before the 30th day after the date the notice is provided: (i) the special purpose district will be subject to an additional penalty of $1,000; and (ii) the noncompliance will be reflected in the list maintained by the comptroller under Section 403.0242, Government Code. (d) Not later than the 30th day after the date the comptroller provides notice to a special purpose district under Subsection (c), the special purpose district must report the required information. (e) If a special purpose district does not report the required information as prescribed by Subsection (d): (1) the special purpose district is liable to the state for a civil penalty of $1,000; and (2) the comptroller shall: (A) reflect the noncompliance in the list maintained under Section 403.0242, Government Code, until the special purpose district reports all information required under Section 203.062; and (B) provide written notice to the special purpose district that the noncompliance will be reflected in the list until the special purpose district reports the required information. (f) The attorney general may sue to collect a civil penalty imposed by this section.