Section 204.106 - Reports and Records(a) A governmental employer shall keep records and file reports with the commission relating to individuals in its employ as required by rules adopted by the commission.(b) A governmental employer that does not keep the records or file the reports when due is subject to the same penalties provided for other employers under Sections 213.022, 213.023, 213.024, and 213.056. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.