A reimbursing employer who fails to pay a reimbursement on the date on which the reimbursement is due, or who fails to submit records and reports, as prescribed by the commission, is subject to the following in the same manner as an employer who does not pay a contribution when due:

1. (1) Sections 213.004, 213.005, 213.006, 213.008, and 213.009;
2. (2) Subchapters B, C, D, and E of Chapter 213, other than Section 213.058; and
3. (3) Section 204.086.

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.