yourstate.us
Tex. Tax Code § 154.501

PENALTIES

Texas · Texas Tax Code · Status: effective

Get this as JSONEmbed this
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.