Tex.
Occ. Code Section 2153.354
Civil Penalty
(a)
The comptroller may assess a penalty of not less than $50 or more than $2,000 against:(1)
an owner who permits a coin-operated machine under the owner’s control to be operated, exhibited, or displayed in this state without a tax permit as required by Section 2153.406 (Tax Permit); or(2)
a person who:(A)
exhibits or displays a coin-operated machine in this state without a tax permit as required by Section 2153.406 (Tax Permit);(B)
exhibits or displays a coin-operated machine that is not registered;(C)
does not maintain the records required under this chapter;(D)
refuses or fails to make records available for inspection on request by the comptroller or an authorized representative of the comptroller;(E)
uses an artful device or deceptive practice to conceal a violation of this chapter;(F)
misleads the comptroller or an authorized representative of the comptroller in connection with the enforcement of this chapter; or(G)
violates this chapter or a rule adopted under this chapter.(b)
The comptroller may assess a penalty under this section for each day a violation occurs.(c)
A penalty assessed under this section may be recovered by:(1)
the comptroller in the same manner as is provided by Subtitle B, Title 2, Tax Code, for the recovery of delinquent taxes; or(2)
the attorney general in a suit filed in Travis County.(d)
A penalty assessed under this section is in addition to any other remedy authorized under this chapter.
Source:
Section 2153.354 — Civil Penalty, https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm#2153.354 (accessed Apr. 29, 2024).
