Tex.
Tax Code Section 154.501
Penalties
(a)
A person violates this chapter if the person:(1)
is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, manufacturer’s representative, or retailer and fails to keep records required by this chapter;(2)
engages in the business of a bonded agent, interstate warehouse, distributor, wholesaler, manufacturer, export warehouse, importer, or retailer without a valid permit;(3)
is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, or retailer and fails to make a report or makes a false or incomplete report or application required by this chapter to the comptroller; or(4)
is a person affected by this chapter and fails or refuses to abide by or violates a provision of this chapter or a rule adopted by the comptroller under this chapter.(b)
A person who violates this section shall pay to the state a penalty of not more than $2,000 for each violation.(c)
Each day on which a violation occurs is a separate offense.(d)
The attorney general shall bring a suit to recover penalties under this section.(e)
A suit under this section may be brought in a court of competent jurisdiction in Travis County or in any court having jurisdiction.
Source:
Section 154.501 — Penalties, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.501 (accessed Jun. 5, 2024).
