(a) If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil or criminal penalty, or both, under § 151.703(d) or 151.709.
(b) In addition to the penalties imposed under Subsection (a), a brewer, brewpub, wholesaler, distributor, or package store local 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 brewer, brewpub, wholesaler, distributor, or package store local distributor:
(1) violates this subchapter; or
(2) violates a rule adopted to administer or enforce this subchapter.

Terms Used In Texas Tax Code 151.468