Tex. Tax Code § 151.485

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

Section 151.485 - Civil Penalty

(a) If a manufacturer or distributor fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil penalty under Section 151.703(d).

(b) In addition to the penalty imposed under Subsection (a), a manufacturer or distributor shall pay the state a civil penalty of not less than $25 or more than $2,000 for each day a violation continues if the manufacturer or distributor:

(1) violates this subchapter; or

(2) violates a rule adopted to administer or enforce this subchapter.

Tex. Tax Code § 151.485

Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 5, eff. September 1, 2021

Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.