Texas Code § 181.107

STATEMENTS OF CONDITION AND INCOME; PENALTY
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Sec. 181.107. STATEMENTS OF CONDITION AND INCOME; PENALTY. (a) Each state trust company periodically shall file with the banking commissioner a copy of its statement of condition and income.
(b) The finance commission by rule may:
(1) require the statement to be filed with the banking commission at the intervals the finance commission determines;
(2) specify the form of the statement of condition and income, including specified confidential and public information to be in the statement; and
(3) require public information in the statement to be published at the times and in the publications and locations the finance commission determines.
(c) A statement of condition and income is a public record except for:
(1) portions of the statement designated confidential by the banking commissioner; and
(2) the statement of condition and income for a state trust company exempt under Section 182.011 or 182.019 with regard to the period during which the exemption is in effect.
(d) A state trust company that fails to file a statement of condition and income on or before the date it is due is, after notice and hearing, subject to a penalty of not more than $500 a day for each day of noncompliance.

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