Administrative Fines

After a filing deadline, the TEC Disclosure Filings Division runs reports from the TEC’s reports database to determine which filers filed late or did not file the required report at all and sends letter(s) to those filers regarding the late fine assessed for the late or unfiled report (informally referred to as late letters). Payment of the late fine at any point during the administrative late letter process resolves the administrative matter and no further action is taken. If the TEC receives a request for a waiver or reduction of a late fine at any point during the administrative late letter process, the process is suspended until the request is considered and resolved.

1st notice of late report – The first late letter is sent to the filer by First Class U.S. Mail. For certain Lobbyist reports, the first late letter is sent to the filer by Certified U.S. Mail. This letter explains the filing obligation and late fine. The filer must either pay the late fine or submit an Affidavit of Defense requesting a waiver or reduction of the fine within 210 days of the due date of the report. (Note: The late report in question must be filed in the correct format before the TEC may consider a waiver/reduction request.) This letter also explains the consequences for failure to satisfy the filing requirements. For more information, see What happens if I don’t respond to late notices or pay a late fine?

2nd notice of late report – The second late letter is sent to the filer if no responsive action is taken to the first late letter. This letter is sent by First Class U.S. Mail or by Registered Mail depending on if the report remains missing or was submitted more than 30 days late. This letter explains that the TEC previously sent notice regarding the filing obligation and the late fine and has received no response or payment from the filer. This letter also lists the consequences for failure to respond, as the 1st notice did, and informs the filer that the TEC will proceed with these enforcement actions. If the report was more than 30 days late or has not been filed, this letter also serves as a determination notice and warning of liability that the TEC may impose an additional fine of up to $10,000. For more information, see What happens if I don’t respond to late notices or pay a late fine?

When the TEC receives an Affidavit of Defense requesting a waiver or reduction of a late fine, the administrative late letter process is suspended until the request is considered and resolved.

In an effort to provide a consistent, fair, and efficient process, the TEC adopted a set of rules to allow the executive director to administratively determine whether a filer is eligible for a waiver or reduction of a late fine. The administrative determinations are based on the criteria, charts, and reduction formulas provided in the rules. If a filer is not satisfied with the administrative determination, or has special circumstances that would make the determination under the rules unjust, the filer may appeal to the TEC commissioners for consideration.

The TEC has a blank Affidavit of Defense form that you may use to submit a waiver/reduction request. An Affidavit of Defense pertaining to a late filing cannot be considered until after the late report has been filed.

• Printable Affidavit of Defense Form
• Electronically Editable Affidavit of Defense Form

Important Tips:

Delivery of affidavits for TEC filers can be EMAILED as a signed PDF attachment to affidavits@ethics.texas.gov or MAIL the signed form to Texas Ethics Commission, P.O. Box 12070, Austin, Texas 78711-2070.

The TEC has a blank Determination Appeal affidavit form that you may use to submit an appeal of a waiver/reduction determination.

• Printable Determination Appeal Affidavit Form
• Electronically Editable Determination Appeal Affidavit Form

Important Tips:

A request for an appeal of a penalty assessed in connection with a late report can be in the form of a letter or the Determination Appeal affidavit form found above. It must be typed or printed in a clearly legible format.
Delivery of appeals for TEC filers can be EMAILED as a signed PDF attachment to appeals@ethics.texas.gov or MAIL the signed form to Texas Ethics Commission, P.O. Box 12070, Austin, Texas 78711-2070.

A report is timely filed if it is complete and filed by the applicable deadline using the reporting method required by law.

If the document is filed electronically, using the TEC electronic filing system, it is considered timely filed if it is successfully transmitted by midnight, Central Time Zone, on the last day for filing the report under the applicable law.

With limited exceptions, to file on paper, the filer must file the Affidavit of Exemption form with the appropriate paper report form prescribed by the TEC to describe their statutory exemption from electronic filing. The Affidavit of Exemption must be included with each report filed on paper. See Who Has to File Electronically on the Candidates & Officeholders page for more details.

If the document is a pre-election report filed on paper (30-day pre-election report, 8-day pre-election report, runoff report, or daily pre-election report), it must be RECEIVED by the TEC by the filing deadline to be timely filed. (Note: The postmark date does not matter for pre-election reports.)

Other reports (not pre-election) filed on paper are timely filed if postmarked or hand-delivered to the TEC in the correct format by the deadline.

When a report that is required to be filed with the TEC is filed late or not filed at all, the law sets a late fine amount based on the type of report:

• 8-day pre-election reports: The late fine for a campaign finance report due eight (8) days before a primary, general, uniform, or special election is:
  • $500 for the first day the report is late; and
  • $100 for each day thereafter that the report is late through the date the report is filed, up to a maximum of $10,000.
• First semiannual report after the primary or general election: The late fine for the first semiannual campaign finance report required to be filed following the primary or general election is:
  • $500 for the first day the report is late; and
  • $100 for each day thereafter that the report is late through the date the report is filed, up to a maximum of $10,000.
• The following TEC filers are subject to this accruing fine for a semiannual report after the primary or general election:
  • Any candidate or officeholder whose name appeared on the applicable primary or general election ballot (regardless of whether he or she filed pre-election reports);
  • A GPAC that supported or opposed a candidate or measure in an election (regardless of whether the committee filed pre-election reports); and
  • A GPAC that filed a pre-election report for the applicable election.
• All other campaign finance reports: The late fine for all other campaign finance reports, including daily pre-election reports and runoff reports, is $500.
• Personal Financial Statements: The late fine for a personal financial statement is $500.
• Lobby Reports: The late fine for lobby reports, including lobby activities reports and lobby registrations, is $500.
• Legislative Caucus Reports: The late fine for a caucus report (Form LEG) is $500.
• Reports More Than 30 Days Late: If a report is more than 30 days late, the TEC sends a warning letter of liability by registered mail to the person required to file the report. If the assessed late fine is not paid before the 10th day after receipt of the registered letter, the fine may be increased by an amount determined by the TEC up to $10,000. Fine increases are considered and voted on by the TEC commissioners at a TEC public meeting.

Certain Committees Exempt from Civil Penalties: Section 254.164 of the Election Code provides that the TEC may not impose a civil penalty on a general-purpose committee (GPAC, MPAC, or CEC) for a reporting violation if the committee did not exceed the following contribution or expenditure thresholds during the reporting period covered by the late report in question or during either of the two reporting periods preceding the late report in question:

1. did not accept political contributions totaling $3,000 or more;
2. did not accept political contributions from a single person totaling $1,000 or more; and
3. did not make political expenditures totaling $3,000 or more.

To be eligible for a waiver under Section 254.164 (referred to as a “HB 89 waiver”) the committee must file the late report in question. Additionally, this law does not exempt a committee’s campaign treasurer from his or her filing requirements as the campaign treasurer of a GPAC.

Submit a late fine payment by either: (1) check or money order made payable to the Texas Ethics Commission for the total amount. Your canceled check will serve as your receipt for the late fine payment, or (2) credit card by calling 512-463-5800 and leaving a message asking someone to call you to take your payment for a late fine. At this time, the TEC is unable to accept fine payments by credit card electronically.

You may deliver your payment to the TEC:

by U.S. Mail:
P.O. Box 12070,
Austin, Texas 78711-2070

by contract carrier or hand-delivery to the TEC’s physical address:

Sam Houston Building,
201 East 14th Street, 10th Floor,
Austin, Texas 78701

Important Tips:

• Please include a note with your payment identifying the filer and report with which the payment is associated. (Example: Jane Doe, TEC Filer ID# 00099999, semiannual report due 1/15/26.) If you received a notice of late report (late letter) regarding the late fine, please include a copy of the letter with your payment. This information will help the TEC when processing your payment.
• In Ethics Advisory Opinion No. 206 (1994) the TEC determined that payment of a fine for filing a late campaign finance report with the TEC is a political expenditure. Therefore, a filer may use political funds to pay a late fine.
• Late fines are imposed on the “person required to file the report.” See Elec. Code § 254.042, TEC Rule 18.26, and Government Code §§ 305.033 and 572.033.

Note for Candidates and Officeholders: A candidate/officeholder, not the candidate’s/officeholder’s campaign treasurer, is responsible for filing reports under title 15 of the Election Code. Even though the late fine is the personal responsibility of the candidate/officeholder, it is permissible for payment to come from political contributions, the campaign treasurer’s personal funds, or the personal funds of the candidate/officeholder. See Elec. Code §§ 254.041, 254.042. How the candidate/officeholder reports the payment differs depending on the source from which the fine is paid. See Ethics Advisory Opinion No. 206 (1994).

Note for Political Committees: The campaign treasurer of a political committee is responsible for filing reports under Title 15 of the Election Code, and therefore the campaign treasurer is liable for any fine imposed on a political committee for filing a committee report late. The political committee may, however, use political contributions to pay a late fine imposed on the committee’s campaign treasurer. Ethics Advisory Opinion No. 206 (1994); see also Ethics Advisory Opinion No. 216 (1994) (corporate sponsor of general-purpose political committee may pay late fine imposed on campaign treasurer as an administrative expense) and Ethics Advisory Opinion No. 315 (1996) (campaign treasurer of a general-purpose committee is liable for any fine imposed for filing a committee report late.)

Please note: The payment of a civil or criminal fine for failure to file a report, or for filing a report late, does not satisfy a filer’s obligation to file the report. Late fines continue to accrue until the report is filed.

All filers who are required by law to file with the TEC (“TEC filers”) are subject to an administrative civil penalty (“late fine”) if a report is not timely filed by the applicable filing deadline. A TEC filer who is assessed a late fine may submit payment of the fine or submit a Statement of Defense requesting waiver or reduction of the fine, if the filer believes there are circumstances that might warrant a waiver or reduction.

Important Tips:

• The late report in question must be filed in the correct format before the TEC may consider a request for waiver or reduction of a late fine.
• If you missed the deadline, file the report as soon as possible through the TEC’s online electronic filing application. When a report is electronically “filed” you will receive a confirmation email. If you have not received a confirmation email for the report in question, the report has not been filed. Therefore, you should log in to the filing application and make sure you have not left the report “in progress.”
• You may submit a request for a waiver or reduction of a late fine as soon as you know that the report is late. You do not need to wait for the TEC to send a late notice.
• A request for a waiver or reduction of a late fine should use the Statement of Defense form.
• Your Statement of Defense must be typed or printed in a clearly legible format. It should explain the facts and circumstances that you believe might justify a waiver or reduction under the TEC rules, including such information as the reason the report was late; the date you learned that the report was late, if known; whether you contacted the TEC for assistance with filing the report, including the dates, times, and names of the person(s) who assisted you, if known; and any other information pertaining to the late report.
• You may deliver your Statement of Defense to the TEC in one of two ways: EMAIL the signed PDF attachment to affidavits@ethics.texas.gov or MAIL the signed form to Texas Ethics Commission, P.O. Box 12070, Austin, Texas 78711-2070.
• If you submit both a waiver/reduction request and the fine payment, the TEC deposits the payment and considers the request. If after the TEC reviews your request it determines that you are eligible for a reduction or waiver of the fine, the TEC will refund the allowable amount.
• Note: the request for waiver or reduction must be submitted to the TEC within 210 days of the due date of the report at issue, or it cannot be considered. If you fail to submit the Statement of Defense within 210 days, the request can only be considered upon a showing of good cause to explain the delay in filing the Statement of Defense.

1st notice of late report – The first late letter is sent to the filer by First Class U.S. Mail. For certain Lobbyist reports, the first late letter is sent to the filer by Certified U.S. Mail. This letter explains the filing obligation and late fine. The filer must either pay the late fine or submit an Affidavit of Defense requesting a waiver or reduction of the fine within 210 days of the due date of the report. (Note: The late report in question must be filed in the correct format before the TEC may consider a waiver/reduction request.) This letter also explains the consequences for failure to satisfy the filing requirements.

2nd notice of late report – The second late letter is sent to the filer if no responsive action is taken to the first late letter. This letter is sent by First Class U.S. Mail or by Registered Mail depending on if the report remains missing or was submitted more than 30 days late. This letter explains that the TEC previously sent notice regarding the filing obligation and the late fine and has received no response or payment from the filer. This letter also lists the consequences for failure to respond, as the 1st notice did, and informs the filer that the TEC will proceed with these enforcement actions. If the report was more than 30 days late or has not been filed, this letter also serves as a determination notice and warning of liability that the TEC may impose an additional fine of up to $10,000.

The matter of the late fine may be referred to the Office of the Attorney General (“OAG”) for enforcement.

Note: Once the matter is referred to the OAG, that office has its own procedures for collecting the fine, which may include filing a lawsuit against the filer. At that point, the filer must contact the OAG to resolve the matter.

• The filer’s name will be posted on the Delinquent Filer Lists on the TEC’s website and sent for publication in the Texas Register.
• The TEC will report the filer’s name and the indebtedness to the state’s Comptroller of Public Accounts. The TEC will then use the warrant hold procedures of the Comptroller’s Office to ensure that payments from the state are not issued to the filer until the debt is settled.
• The TEC may also refer the matter to the appropriate attorney for criminal prosecution.

After a filing deadline, the TEC Disclosure Filings Division runs reports from the TEC’s reports database to determine which filers filed late or did not file the required report at all and sends letter(s) to those filers regarding the late fine assessed for the late or unfiled report (informally referred to as late letters). If the missing report has been filed or the report was filed late, payment of the late fine at any point during the administrative late letter process resolves the administrative matter and no further action is taken. If the TEC receives a request for a waiver or reduction of a late fine at any point during the administrative late letter process, the process is suspended until the request is considered and resolved.

A TEC filer who is assessed a late fine may submit payment of the fine and/or submit a Statement of Defense requesting waiver or reduction of the fine. (Note: The late report in question must be filed in the correct format before the TEC may consider a waiver/reduction request.)

If a TEC filer who is assessed a late fine does not respond to any of the late letters with either the fine payment or a waiver/reduction request, the TEC proceeds with the enforcement procedures outlined in the late letters.

If the TEC receives a request for a waiver or reduction of a late fine, the late letter process is suspended until the request is resolved. The waiver/reduction request is reviewed administratively under Chapter 18 of the TEC rules. The TEC rules are applied to determine whether or not the late report is eligible for a waiver or reduction of the fine and the TEC legal staff sends a letter to the filer explaining the determination (“TEC rules determination letter”). If the late fine was reduced or not waived, the filer is given approximately 30 calendar days from the date of the determination letter (the TEC calculates an exact date and provides that date in the letter) to pay the late fine or request an appeal.

The TEC rules determination letter explains how a filer may appeal if the filer is not satisfied with the rules determination, if the filer is eligible to file an appeal. Appeals are considered by the TEC commissioners at a TEC public meeting. The TEC commissioners have the authority to make the final decision to waive, reduce, or affirm the late fine.

After a TEC public meeting at which a TEC filer’s administrative appeal regarding a late fine is heard, the TEC sends a letter informing the filer of the TEC’s decision. The filer is given approximately 30 calendar days from the date of the appeal determination letter (TEC calculates an exact date and provides that date in the letter) to pay the late fine, if any. If the filer does not respond to the TEC letter, the TEC proceeds with the enforcement procedures as outlined in the letter.

See the TEC Rules on Late Fine Waiver/Reductions section for details.

When the TEC receives a Statement of Defense requesting a waiver or reduction of a late fine, the administrative late letter process is suspended until the request is considered and resolved.

After reviewing the request and applying the TEC rules, the TEC sends a determination letter to the filer explaining that the TEC rules determination is one of the following: 1) that the report is eligible for a waiver of the fine; 2) that the report is eligible for a reduction of the fine; 3) the report does not qualify for a waiver or reduction of the fine; or 4) the report is ineligible to be reviewed for a waiver or reduction. Most determinations are eligible for an appeal. If the fine is not waived, the determination letter also explains the following:

• the filer may find the applicable rules on the TEC’s website (the exact webpage URL address is provided in the letter);
• if the late fine was not waived, the filer has approximately 30 calendar days from the date of the letter (the TEC calculates an exact date and provides that date in the letter) to pay the late fine or request an appeal;
• if the TEC does not receive the payment or request for appeal by the date specified in the letter, the TEC will proceed with the steps enumerated in the letter.
• If the Statement of Defense was filed more than 210 days after the report at issue was due, no waiver or reduction can be considered and the determination is not eligible for an appeal, unless the filer shows good cause that explains the delay in filing the Statement of Defense.

If your determination letter states that you can file an appeal, you must submit that appeal in writing to the Commission. Appeals can be submitted to appeals@ethics.texas.gov, using the Determination Appeal form, and should state your reasons for requesting an appeal, provide any additional information needed to support the request, and state whether you would like the opportunity to appear before the Commission and offer testimony regarding the appeal. After hearing a request for appeal, the Commission may affirm the determination made under the Rules or make a new determination based on facts presented in the appeal.

No, you do not. The Administrative process for late-filed reports only applies to filers who are required to file their reports with the Texas Ethics Commission. Local filers who file their reports late can be subject to the Ethics Commission’s jurisdiction through the sworn complaint process, which has its own set of rules and procedures.