Sec. 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.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 5, eff. September 1, 2021.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Section 151.482. Reports by Manufacturers and Distributors
Section 151.484. Confidentiality
Section 151.485. Civil Penalty
Section 151.486. Action by Texas Department of Motor Vehicles
Section 151.487. Audit; Inspection
Section 151.488. Action by Attorney General; Venue; Attorney's Fees