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Texas Statutes (Last Updated: January 4, 2014) |
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NATURAL RESOURCES CODE |
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Title 3. OIL AND GAS |
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Subtitle D. REGULATION OF SPECIFIC BUSINESSES AND OCCUPATIONS |
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Chapter 113. LIQUEFIED PETROLEUM GAS |
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Subchapter I. ALTERNATIVE FUELS RESEARCH AND EDUCATION |
Sec. 113.247. PENALTIES RELATED TO REPORT OR FEES
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(a) A person who fails to file a report as provided by this subchapter or who possesses a fee collected or payable under this subchapter and who fails to remit the fee to the commission at the time and in the manner required by this subchapter and rules of the commission shall pay a penalty of five percent of the amount of the fee due and payable. If the person fails to file the report or pay the fee before the 30th day after the date on which the fee or report is due, the person shall pay a penalty of an additional five percent of the amount of the fee due and payable.
(b) The commission may add a penalty of 75 percent of the amount of the fee or penalty due if failure to file the report or pay the fee when it comes due is attributable to fraud or an intent to evade the application of this section or a rule made under this subchapter.