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Texas Occupations Code - OCC § 2153.354. Civil Penalty

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) The comptroller may assess a penalty of not less than $50 or more than $2,000 against:

(1) an owner who permits a coin-operated machine under the owner's control to be operated, exhibited, or displayed in this state without a tax permit as required by Section 2153.406;  or

(2) a person who:

(A) exhibits or displays a coin-operated machine in this state without a tax permit as required by Section 2153.406;

(B) exhibits or displays a coin-operated machine that is not registered;

(C) does not maintain the records required under this chapter;

(D) refuses or fails to make records available for inspection on request by the comptroller or an authorized representative of the comptroller;

(E) uses an artful device or deceptive practice to conceal a violation of this chapter;

(F) misleads the comptroller or an authorized representative of the comptroller in connection with the enforcement of this chapter;  or

(G) violates this chapter or a rule adopted under this chapter.

(b) The comptroller may assess a penalty under this section for each day a violation occurs.

(c) A penalty assessed under this section may be recovered by:

(1) the comptroller in the same manner as is provided by Subtitle B, Title 2, Tax Code,  1 for the recovery of delinquent taxes;  or

(2) the attorney general in a suit filed in Travis County.

(d) A penalty assessed under this section is in addition to any other remedy authorized under this chapter.

1  V.T.C.A., Tax Code § 111.00- et seq.
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Cite this article: FindLaw.com - Texas Occupations Code - OCC § 2153.354. Civil Penalty - last updated January 01, 2024 | https://codes.findlaw.com/tx/occupations-code/occ-sect-2153-354/

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