(a) A person who is required by this chapter to file a report commits an offense if the person knowingly fails:
(1) to file the report on time;
(2) to file a report by computer diskette, modem, or other means of electronic transfer, if the person is required to file reports that comply with Section 254.036(b); or
(3) to include in the report information that is required by this title to be included.
(b) Except as provided by Subsection (c), an offense under this section is a Class C misdemeanor.
(c) A violation of Subsection (a)(3) by a candidate or officeholder is a Class A misdemeanor if the report fails to include information required by Section 254.061(3) or Section 254.091(2), as applicable.
(d) It is an exception to the application of Subsection (a)(3) that:
(1) the information was required to be included in a semiannual report; and
(2) the person amended the report within the time prescribed by Section 254.0405(b) or under the circumstances described by Section 254.0405(c).