Texas Government Code - GOV'T § 403.704. Noncompliance;  Civil Penalty

(a) If a taxing unit does not provide information to the comptroller as required by this subchapter, the comptroller shall send written notice to the taxing unit:

(b) If a taxing unit does not provide the required information as prescribed by Subsection (a), the taxing unit is liable to the state for a civil penalty of $1,000.

(c) The attorney general may bring an action to recover the civil penalty imposed under this section.

(d) It is a defense to an action brought under this section that a taxing unit provided the required information or documents to the extent the information or documents are not exempt from disclosure or confidential under Chapter 552.