1. (a) The executive director shall apply this section to a late report that discloses more than $3,000 in total political contributions or more than $3,000 in total political expenditures during the reporting period and that is subject to a civil penalty in excess of $500.

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 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
   3. (3) The filer does not have an outstanding civil penalty for a prior late report.
3. (c) The executive director shall use the following charts to determine the level of waiver or reduction of a civil penalty under this section:
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Source Note:The provisions of this §18.26 adopted to be effective March 10, 2015, 40 TexReg 1060; amended to be effective July 13, 2021, 46 TexReg 4131.