(a) The comptroller may establish collection procedures to collect past due amounts and may recover the costs of collection from a service provider or business service user that fails to timely deliver the fees and the equalization surcharge to the comptroller. Subtitles A and B, Title 2, Tax Code, apply to the administration and collection of amounts by the comptroller under this subchapter.
(b) The comptroller may establish procedures to be used by the commission to notify the comptroller of a service provider’s or business service user’s failure to timely deliver the fees or surcharges.

(c) The comptroller shall deposit amounts received as costs of collection in the general revenue fund.
(d) The comptroller shall:
(1) remit to the commission money collected under this section for fees provided by § 771.0711 and associated late penalties;
(2) deposit to the 9-1-1 services fee account any money collected under this section for fees provided by § 771.071 and associated late penalties; and
(3) deposit to the account as authorized by § 771.072 any money collected under this section for fees provided by § 771.072 and associated late penalties.
(e) The commission shall:
(1) deposit or distribute the money remitted under Subsection (d)(1) as § 771.0711 provides for fees received under that section; and
(2) distribute the money remitted under Subsection (d)(2) and appropriated to the commission under contracts as provided by § 771.078(b)(1).