Texas Code § 370.2521

FILING OF FINANCIAL STATEMENT BY DIRECTOR
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Sec. 370.2521. FILING OF FINANCIAL STATEMENT BY DIRECTOR. (a) Except as provided by Subsection (c), (d), or (e) a director shall file the financial statement required of state officers under Subchapter B , Chapter 572 , Government Code, with the Texas Ethics Commission.
(b) Subchapter B , Chapter 572 , Government Code:
(1) applies to a director as if the director were a state officer; and
(2) governs the contents, timeliness of filing, and public inspection of a statement filed under Subsection (a).
(c) Subsection (a) does not apply to a director who is a state officer subject to Subchapter B , Chapter 572 , Government Code.
(d) A director who is a municipal officer subject to Chapter 145 , Local Government Code, or a county officer subject to Subchapter A , Chapter 159 , Local Government Code, shall file with the Texas Ethics Commission a copy of the financial statement filed under Chapter 145 , Local Government Code, or Subchapter A , Chapter 159 , Local Government Code, as applicable. Subchapter B , Chapter 572 , Government Code, governs the timeliness of filing and public inspection of a copy of a statement filed under this subsection.
(e) Subsection (a) does not apply to an authority if each county that is a part of the authority has a population of less than 200,000. The commissioners courts of the counties that are a part of an authority to which this subsection applies may jointly adopt a process that requires the directors of the authority to disclose personal financial activity as specified by the commissioners courts.
(f) A person subject to Subsection (a) or (d) commits an offense if the person fails to file the statement required by Subsection (a) or the copy required by Subsection (d), as applicable. An offense under this subsection is a Class B misdemeanor.

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