1. (a) The executive director shall apply the guidelines set out in this section to a late report classified as Report Type II under §18.24(b) of this title (relating to General Guidelines for Other Administrative Waiver or Reduction of Fine).

2. (b) In order to qualify for a waiver or reduction of a late fine 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 has not had the late fine for the report at issue 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
   3. (3) The filer does not have an outstanding late fine.

3. (c) The executive director shall use the following levels chart to determine the level of waiver or reduction of a late fine under this section if:

   1. (1) The late report at issue discloses less than $3,000 in total contributions and less than $3,000 in expenditures for the reporting period;
   2. (2) The late report at issue was filed no more than thirty (30) days after the filer learned that the report was late; and
   3. (3) The filer has no prior late offenses or only one prior late offense in the five (5) years preceding the filing deadline of the late report at issue.
      Attached Graphic
      

4. (d) The executive director shall use the following formulas chart to determine the level of waiver or reduction of a late fine under this section if:

   1. (1) The late report at issue discloses either $3,000 or more in total contributions or $3,000 or more in expenditures for the reporting period;
   2. (2) The late report at issue was filed over thirty (30) days after the filer learned that the report was late; or
   3. (3) The filer has two (2) prior late offenses in the five (5) years preceding the filing deadline of the late report at issue.
      Attached Graphic
      
5. (e) Comments, Report Type II Formulas Chart Examples:
   Attached Graphic
   

Source Note:The provisions of this §18.26 adopted to be effective March 10, 2015, 40 TexReg 1060.