(a) A railroad company is liable to the state for a penalty of $500 if:
(1) an officer or employee of the company:
(A) fails or refuses to fill out and return a questionnaire under Section 111.052;
(B) fails or refuses to answer a question in a questionnaire under Section 111.052;
(C) gives a false answer to a question in a questionnaire under Section 111.052 and the fact inquired of is within the officer's or employee's knowledge; or
(D) evades the answer to such a question in a questionnaire under Section 111.052; and
(2) it appears that the officer or employee acted in obedience to the company's direction, permission, or request in the officer's or employee's failure, refusal, or evasion.
(b) The department may prescribe a system of bookkeeping to be observed by each railroad company that receives a questionnaire under Section 111.052, under the penalties of Subsection (a).