Texas Tax Code
§ 155.201 — PENALTIES
TX § 155.201Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. G. PENALTIES
Statute text
View on source(a)A person violates this chapter if the person:
(1)is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, manufacturer's representative, or retailer and fails to keep records required by this chapter;
(2)engages in the business of a bonded agent, interstate warehouse, distributor, wholesaler, manufacturer, export warehouse, importer, or retailer without a valid permit;
(3)is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, or retailer and fails to make a report required by this chapter to the comptroller 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 chapter shall pay to the state a penalty of not more than $2,000 for each violation.
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Legislative history
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 9, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 33, eff. September 1, 2021.