 |
Texas Statutes (Last Updated: January 4, 2014) |
 |
TAX CODE |
|
Title 2. STATE TAXATION |
|
Subtitle E. SALES, EXCISE, AND USE TAXES |
|
Chapter 155. CIGARS AND TOBACCO PRODUCTS TAX |
|
Subchapter C. PERMITS |
Sec. 155.0592. DISCIPLINARY ACTION FOR CERTAIN VIOLATIONS
-
(a) A retailer is subject to disciplinary action as provided by this section if:
(1) an agent or employee of the retailer commits an offense under Subchapter H, Chapter 161, Health and Safety Code; and
(2) the retailer, with criminal negligence, failed to prevent the offense through adequate supervision and training of the agent or employee.
(b) If the comptroller finds, after notice and an opportunity for a hearing as provided by this subchapter, that a permit holder has violated Subchapter H or K, Chapter 161, Health and Safety Code, at a place of business for which a permit is issued, the comptroller may suspend the permit for that place of business or administratively assess a fine as follows:
(1) if the permit holder has not been found to have violated Subchapter H or K, Chapter 161, Health and Safety Code, at that place of business during the preceding 12 months, the comptroller may require the permit holder to pay a fine in an amount not to exceed $500;
(2) if the permit holder has been found to have violated Subchapter H or K, Chapter 161, Health and Safety Code, at that place of business once during the preceding 12 months, the comptroller may require the permit holder to pay a fine in an amount not to exceed $750; and
(3) if the permit holder has been found to have violated Subchapter H or K, Chapter 161, Health and Safety Code, at that place of business at least twice during the preceding 12 months, the comptroller may require the permit holder to pay a fine in an amount not to exceed $1,000 or suspend the permit for that place of business for not more than three days.
(c) Except as provided by Section 155.0593, if the permit holder has been found to have violated Section 161.082(b), Health and Safety Code, on four or more previous and separate occasions at the same place of business during the preceding 12 months, the comptroller shall revoke the permit.
(d) A retailer whose permit has been revoked under this section may not apply for a retailer's permit for the same place of business before the expiration of six months after the effective date of the revocation.