{"data":{"id":"us-tx/tex.-occupations-code-2153.354","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 2153.354","heading":"CIVIL PENALTY.","body":"(a) The comptroller may assess a penalty of not less than $50 or more than $2,000 against:\n(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\n(2) a person who:\n(A) exhibits or displays a coin-operated machine in this state without a tax permit as required by Section 2153.406;\n(B) exhibits or displays a coin-operated machine that is not registered;\n(C) does not maintain the records required under this chapter;\n(D) refuses or fails to make records available for inspection on request by the comptroller or an authorized representative of the comptroller;\n(E) uses an artful device or deceptive practice to conceal a violation of this chapter;\n(F) misleads the comptroller or an authorized representative of the comptroller in connection with the enforcement of this chapter; or\n(G) violates this chapter or a rule adopted under this chapter.\n(b) The comptroller may assess a penalty under this section for each day a violation occurs.\n(c) A penalty assessed under this section may be recovered by:\n(1) the comptroller in the same manner as is provided by Subtitle B, Title 2, Tax Code, for the recovery of delinquent taxes; or\n(2) the attorney general in a suit filed in Travis County.\n(d) A penalty assessed under this section is in addition to any other remedy authorized under this chapter.\nActs 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.","path":["OCCUPATIONS CODE","TITLE 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT","SUBTITLE D. OTHER AMUSEMENTS AND ENTERTAINMENT","CHAPTER 2153. COIN-OPERATED MACHINES","SUBCHAPTER H. PENALTIES AND ENFORCEMENT PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm#2153.354","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"bc0fc0a7b8f657739c09cf248128cb4a76f2cc87f28f5a636fb26ec02afa1768","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-2153.353","next":"us-tx/tex.-occupations-code-2153.355"},"notice":"GroundRules: Original legal text. Not legal advice."}