Civil Penalty

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. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.