Texas § 2153.354 CIVIL PENALTY.

Texas Statutes

§ 2153.354 — CIVIL PENALTY.

Texas § 2153.354

Code OCOccupations Code

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Bluebook

Tex. Occupations Code Code Ann. § 2153.354 (2026).

Text

Sec. 2153.354. CIVIL PENALTY.

(a)The comptroller may assess a penalty of not less than $50 or more than $2,000 against:

(1)an owner who permits a coin-operated machine under the owner's control to be operated, exhibited, or displayed in this state without a tax permit as required by Section 2153.406 ; or

(2)a person who:

(A)exhibits or displays a coin-operated machine in this state without a tax permit as required by Section 2153.406 ;

(B)exhibits or displays a coin-operated machine that is not registered;

(C)does not maintain the records required under this chapter;

(D)refuses or fails to make records available for inspection on request by the comptroller or an authorized representative of the comptroller;

(E)uses an artful device or deceptive practice to conceal a violation of th

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Sec. 2153.354. CIVIL PENALTY. (a) The comptroller may assess a penalty of not less than $50 or more than $2,000 against:
(1) an owner who permits a coin-operated machine under the owner's control to be operated, exhibited, or displayed in this state without a tax permit as required by Section 2153.406 ; or
(2) a person who:
(A) exhibits or displays a coin-operated machine in this state without a tax permit as required by Section 2153.406 ;
(B) exhibits or displays a coin-operated machine that is not registered;
(C) does not maintain the records required under this chapter;
(D) refuses or fails to make records available for inspection on request by the comptroller or an authorized representative of the comptroller;
(E) uses an artful device or deceptive practice to conceal a violation of this chapter;
(F) misleads the comptroller or an authorized representative of the comptroller in connection with the enforcement of this chapter; or
(G) violates this chapter or a rule adopted under this chapter.
(b) The comptroller may assess a penalty under this section for each day a violation occurs.
(c) A penalty assessed under this section may be recovered by:
(1) the comptroller in the same manner as is provided by Subtitle B, Title 2, Tax Code, for the recovery of delinquent taxes; or
(2) the attorney general in a suit filed in Travis County.
(d) A penalty assessed under this section is in addition to any other remedy authorized under this chapter.