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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
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Subchapter I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND DISTRIBUTION OF ALCOHOLIC BEVERAGES |
Sec. 151.468. CIVIL PENALTY; CRIMINAL PENALTY
Latest version.
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(a) If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil or criminal penalty, or both, under Section 151.703(d) or 151.709.
(b) In addition to the penalties imposed under Subsection (a), a brewer, manufacturer, wholesaler, distributor, or package store local 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 brewer, manufacturer, wholesaler, distributor, or package store local distributor:
(1) violates this subchapter; or
(2) violates a rule adopted to administer or enforce this subchapter.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 , Sec. 3, eff. September 1, 2011. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 , Sec. 14.02, eff. October 1, 2011.