Texas Tax Code 151.485 – Civil Penalty
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(a) If a manufacturer or distributor fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil penalty under § 151.703(d).
(b) In addition to the penalty imposed under Subsection (a), a manufacturer or 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 manufacturer or distributor:
(1) violates this subchapter; or
(2) violates a rule adopted to administer or enforce this subchapter.
Terms Used In Texas Tax Code 151.485
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Rule: includes regulation. See Texas Government Code 311.005