Tex. Tax Code § 151.485
This is the official text of Tex. Tax Code § 151.485, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.485. CIVIL PENALTY.
Official statutory text
(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 Section 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.
(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.
Status: in_force · Read it on the official government site
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