Tex. Tax Code § 151.485 — CIVIL PENALTY

(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. Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586 ), Sec. 5, eff. September 1, 2021.