Labor Code § 204.105

Sec. 204.105. PAST DUE CONTRIBUTIONS. (a) A governmental employer that fails to pay a contribution due under this subchapter on the date it is due as prescribed by the commission is subject to the same penalties as provided for other employers under Section 213.021. (b) The provisions for collecting delinquent contributions under Chapter 213 apply to a governmental employer. (c) The commission shall notify the comptroller in writing of the name of each governmental employer that is delinquent in payment of contributions under this subtitle and the amount of the delinquency. On receipt of the notice, the comptroller shall pay the amount of the delinquency to the commission from any funds that otherwise would be due from the state to the delinquent governmental employer. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.