Section 155.181 - Compliance Investigation and Recovery of Costs(a) If the comptroller has reason to believe that a person has failed to pay a tax or penalty in the proper manner when due or otherwise failed to comply with this chapter, the comptroller may employ auditors and investigators to determine compliance and any amount due. If the comptroller determines that the person has not paid the tax or penalty or has failed to comply with this chapter, the comptroller may require the person to pay the reasonable expenses incurred in the compliance investigation and audit as an additional penalty.(b) The comptroller shall deposit funds paid under this section to the credit of the general revenue fund in the treasury to be used for making audits, conducting investigations, or as otherwise appropriated. The comptroller may use other funds available for audits as appropriated by the legislature. Acts 1997, 75th Leg., ch. 1423, Sec. 19.104, eff. Sept. 1, 1997 Acts 1995, 74th Leg., ch. 1000, Sec. 52, eff. Oct. 1, 1995 Acts 1991, 72nd Leg., ch. 409, Sec. 61, eff. June 7, 1991 Amended by Acts 1989, 71st Leg., ch. 240, Sec. 83, eff. Oct. 1, 1989 Acts 1981, 67th Leg., p. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982.