Texas Occupations Code 2153.354 – Civil Penalty
(a) The comptroller may assess a penalty of not less than $50 or more than $2,000 against:
(1) an owner who permits a coin-operated machine under the owner’s control to be operated, exhibited, or displayed in this state without a tax permit as required by Section 2153.406; or
(2) a person who:
(A) exhibits or displays a coin-operated machine in this state without a tax permit as required by Section 2153.406;
(B) exhibits or displays a coin-operated machine that is not registered;
(C) does not maintain the records required under this chapter;
(D) refuses or fails to make records available for inspection on request by the comptroller or an authorized representative of the comptroller;
(E) uses an artful device or deceptive practice to conceal a violation of this chapter;
(F) misleads the comptroller or an authorized representative of the comptroller in connection with the enforcement of this chapter; or
(G) violates this chapter or a rule adopted under this chapter.
(b) The comptroller may assess a penalty under this section for each day a violation occurs.
Terms Used In Texas Occupations Code 2153.354
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Rule: includes regulation. See Texas Government Code 311.005
(c) A penalty assessed under this section may be recovered by:
(1) the comptroller in the same manner as is provided by Subtitle B, Title 2, Tax Code, for the recovery of delinquent taxes; or
(2) the attorney general in a suit filed in Travis County.
(d) A penalty assessed under this section is in addition to any other remedy authorized under this chapter.