{"data":{"id":"us-tx/tex.-tax-code-151.468","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.468","heading":"CIVIL PENALTY; CRIMINAL PENALTY.","body":"(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.\n(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:\n(1) violates this subchapter; or\n(2) violates a rule adopted to administer or enforce this subchapter.\nAdded by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.\nAmended by:\nActs 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.02, eff. October 1, 2011.\nActs 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 6, eff. September 1, 2019.\nActs 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 401, eff. September 1, 2021.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND DISTRIBUTION OF ALCOHOLIC BEVERAGES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.468","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"a837cee5e9d26aadcf3b76e9a58a88ec68eef92903fb3297f9c3f548c6b768dd","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.467","next":"us-tx/tex.-tax-code-151.469"},"notice":"GroundRules: Original legal text. Not legal advice."}