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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 151.468: CIVIL PENALTY; CRIMINAL PENALTY.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
  5. SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND DISTRIBUTION OF ALCOHOLIC BEVERAGES

(a) If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil or criminal penalty, or both, under Section 151.703(d) or 151.709.

(b) In addition to the penalties imposed under Subsection (a), a brewer, brewpub, wholesaler, distributor, or package store local distributor shall pay the state a civil penalty of not less than $25 or more than $2,000 for each day a violation continues if the brewer, brewpub, wholesaler, distributor, or package store local distributor:

(1) violates this subchapter; or

(2) violates a rule adopted to administer or enforce this subchapter.

Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.

Amended by:

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.02, eff. October 1, 2011.

Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 6, eff. September 1, 2019.

Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 401, eff. September 1, 2021.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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