Section 151.485. Civil Penalty

TX Tax Code § 151.485 (2019) (N/A)
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Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil penalty under Section 151.703(d).

(b) In addition to the penalty imposed under Subsection (a), a manufacturer 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:

(1) violates this subchapter; or

(2) violates a rule adopted to administer or enforce this subchapter.

Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.