Tex. Tax Code § 154.501

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.

Tex. Tax Code § 154.501

Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 19, eff. September 1, 2021
Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 17, eff. September 1, 2019
Acts 2001, 77th Leg., ch. 1263, Sec. 50, eff. Oct. 1, 2001
Acts 1997, 75th Leg., ch. 1423, Sec. 19.69, eff. Sept. 1, 1997
Acts 1991, 72nd Leg., ch. 409, Sec. 39, eff. June 7, 1991
Acts 1989, 71st Leg., ch. 240, Sec. 47, eff. Oct. 1, 1989
Amended by Acts 1985, 69th Leg., ch. 58, Sec. 18, eff. March 1, 1986
Acts 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982.