(a) Except as provided by subsection (b) or (c) of this section, the fine is $500 for:      
        (1) a late report required to be filed with the commission under Election Code chapter 254 or 257, Government Code chapter 305, or Government Code chapter 572; or       
        (2) a late report filed with the commission under Local Government Code chapter 159, subchapter C.       
      (b) The fine for a report due eight days before an election is $500 for the first day the report is late and $100 for each day thereafter that the report is late, up to a maximum fine of $10,000.     
      (c) The fine for the first semiannual report under Section 254.063, 254.123, or 254.153, Election Code, that is required to be filed by a candidate or political committee following the primary or general election is $500 for the first day the report is late and $100 for each day thereafter that the report is late, up to a maximum fine of $10,000.     
      (d) A fine assessed under this chapter is in addition to any other sanction assessed under other law.     
     Source Note:        The provisions of this §18.13 adopted to be effective January 6, 2002, 27 TexReg 130; amended to be effective December 10, 2003, 28 TexReg 10903; amended to be effective August 23, 2023, 48 TexReg 4481