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Tex. Tax Code § 155.201

PENALTIES

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 155.201, PENALTIES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575222
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(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 required by this chapter to the comptroller 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 chapter shall pay to the state a penalty of not more than $2,000 for each violation. (c) A separate offense is committed each day on which a violation occurs. (d) The attorney general shall bring suits 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.