Sec. 111.0075. USE OF INFORMATION RELATING TO TAX AUDITS. (a) This section applies to information that:

(1) relates to a taxpayer that the comptroller is auditing or intends to audit;

(2) is considered public information under Chapter 552, Government Code; and

(3) is made available by the comptroller to a person who requested that information under Chapter 552, Government Code.

(b) A person who obtains information described by Subsection (a) and who is not a taxpayer to whom the information relates may not, before the sixth day after the date the comptroller made the information available to the person, use the information for the direct solicitation of business or employment for pecuniary gain.

(c) If a direct solicitation of business or employment for pecuniary gain is made by mail or by delivery by common or contract carrier, the postmark or the receipt mark of the common or contract carrier is prima facie evidence of the date the information was used for that solicitation.

(d) A person who violates this section is subject to a civil penalty of not more than:

(1) $500 for the first violation;

(2) $1,000 for the second violation; and

(3) $3,000 for each subsequent violation.

(e) At the request of the comptroller or the person to whom the solicitation was directed, the attorney general or the appropriate district or county attorney may institute and conduct a suit to collect the penalty authorized by this section and to restrain the person from continuing to violate this section.

(f) The penalty prescribed by this section is in addition to any other penalty provided by law.

Added by Acts 2005, 79th Leg., Ch. 689 (S.B. 263), Sec. 1, eff. September 1, 2005.