| (a) Penalty for Late Payment of Fee or Filing of Report.
(1) A penalty shall be assessed against an insurer
for the delinquent payment of the fee required under Transportation
Code §1006.153(b-1) or the delinquent filing of any report of
the fee required.
(2) The penalty for the delinquent payment of the fee
or late filing of the report shall be assessed in accordance with
Tax Code §111.061(a).
(3) Interest accrues in the manner described in Tax
Code §111.060 on any fee paid after the due date.
(b) Appeal Procedures.
(1) An insurer that is assessed a penalty or interest
by the MVCPA under Transportation Code §1006.153 may appeal the
assessment by submitting an MVCPA prescribed form to the MVCPA Director
within thirty (30) days of the date of the assessment.
(2) An insurer shall provide the MVCPA with any written
documentation or evidence demonstrating the reasons for the late payment
of the fee or late filing of the report.
(3) The MVCPA shall make a final decision on an insurer's
appeal at a regularly scheduled open meeting of the MVCPA board. A
final decision on the appeal shall be made by a majority vote of the
MVCPA board.
(4) An appeal under this section is not a contested
case under Government Code, Chapter 2001.
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