34 Tex. Admin. Code § 25.43
A fee will be charged on deposits for unreported service or compensation at the rate of 5.0% per annum of the deposits due from the end of the school year in which the deposits were due or the end of the 1974-1975 school year, whichever is later, until the date of payment.
Source Note:The provisions of this §25.43 adopted to be effective January 1, 1976; amended to be effective September 26, 1979, 4 TexReg 3304; amended to be effective January 24, 1992, 17 TexReg 251; amended to be effective March 8, 2007, 32 TexReg 1079.