(a) An employer who knowingly violates any procedures found in §§55.301 - 55.308 of this title for reporting employee information may be liable for a civil penalty, which may not exceed:
  (1) $25 for each occurrence in which an employer fails to report an employee; or
  (2) $500 for each occurrence in which the conduct is the result of a conspiracy between the employer and employee to not supply a required report, or to submit a false or incomplete report.
(b) The Attorney General may sue to collect the civil penalty.

Source Note: The provisions of this §55.307 adopted to be effective October 1, 1998, 23 TexReg 9299; amended to be effective March 5, 2008, 33 TexReg 1761