1. (a) The executive director shall apply this section to:

   1. (1) a late report subject to a statutory civil penalty of not more than $500; or

   2. (2) a late report that:

      1. (A) is subject to a statutory civil penalty in excess of $500; and
      2. (B) discloses less than $3,000 in total political contributions and less than $3,000 in total political expenditures for the reporting period.

2. (b) In order to qualify for a waiver or reduction of a civil penalty under this section, a filer must meet all of the following criteria:

   1. (1) The filer has no more than two prior late offenses in the five (5) years preceding the filing deadline of the late report at issue;
   2. (2) The filer filed the report within thirty (30) days of learning the report was late;
   3. (3) The civil penalty for the report at issue has not been increased by the commission at a public meeting pursuant to §254.042(b), Election Code, or §305.033(c) or §572.033(b), Government Code; and
   4. (4) The filer does not have an outstanding civil penalty for a prior late report.
3. (c) The executive director shall use the following chart to determine the level of waiver or reduction of a civil penalty under this section:
   Attached Graphic
   

Source Note:The provisions of this §18.25 adopted to be effective March 10, 2015, 40 TexReg 1060; amended to be effective July 13, 2021, 46 TexReg 4131.