(a) If an entity does not timely submit a report that complies with Section 2206.154, the comptroller shall provide written notice to the entity:
(1) informing the entity of the entity’s violation of that section; and
(2) notifying the entity that the entity will be subject to a penalty of $1,000 if the entity does not report the required information on or before the 30th day after the date the notice is provided.
(b) Not later than the 30th day after the date the comptroller provides notice to an entity under Subsection (a), the entity must report the required information.

(c) If an entity does not report the required information as prescribed by Subsection (b):
(1) the entity is liable to the state for a civil penalty of $1,000; and
(2) the comptroller shall provide written notice to the entity:
(A) informing the entity of the entity’s liability for the penalty; and
(B) notifying the entity that if the entity does not report the required information on or before the 30th day after the date the notice is provided:
(i) the entity will be subject to an additional penalty of $1,000; and
(ii) the entity’s noncompliance will be reflected in the eminent domain database maintained by the comptroller.
(d) Not later than the 30th day after the date the comptroller provides notice to an entity under Subsection (c), the entity must report the required information.
(e) If an entity does not report the required information as prescribed by Subsection (d):
(1) the entity is liable to the state for a civil penalty of $1,000; and
(2) the comptroller shall:
(A) reflect the entity’s noncompliance in the database required by this subchapter by including the entity on a separately maintained list of noncomplying entities and in any other manner determined appropriate by the comptroller until the entity reports all information required under Section 2206.154; and
(B) provide written notice to the entity that the entity’s noncompliance will be reflected in the database until the entity reports the required information.
(f) The attorney general may sue to collect a civil penalty imposed by this section.