Tex. Tax Code § 154.501
PENALTIES
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 154.501, PENALTIES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575134
- Permanent ID
ys:prov:575134@1- SHA-256
787cd29a02199eabf81177a324bddc946cf22f90a6e28d258fe73703ed6f028e
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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.