Tex. Occ. Code § 2153.354 · Subchapter H. PENALTIES AND ENFORCEMENT PROVISIONS
CIVIL PENALTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm
- Text hash
- sha256 b809720a3a216c0aaa2414172c4f767d9f17dd4cebdfbe991ef39fb66a363cf6
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.