Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 154. CIGARETTE TAX |
Subchapter I. PENALTIES |
Sec. 154.501. PENALTIES
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(a) A person violates this chapter if the person:
(1) is a distributor, wholesaler, manufacturer, importer, bonded agent, manufacturer's representative, or retailer and fails to keep records required by this chapter;
(2) engages in the business of a bonded agent, distributor, wholesaler, manufacturer, importer, or retailer without a valid permit;
(3) is a distributor, wholesaler, manufacturer, importer, bonded agent, or retailer and fails to make a report or makes a false or incomplete report or application required by this chapter to the comptroller; or
(4) is a person affected by this chapter and fails or refuses to abide by or violates a provision of this chapter or a rule adopted by the comptroller under this chapter.
(b) A person who violates this section forfeits and shall pay to the state a penalty of not more than $2,000 for each violation.
(c) Each day on which a violation occurs is a separate offense.
(d) The attorney general shall bring suits to recover penalties under this section.
(e) A suit under this section may be brought in a court of competent jurisdiction in Travis County or in any court having jurisdiction.