{"data":{"id":"us-tx/tex.-tax-code-151.485","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.485","heading":"CIVIL PENALTY.","body":"(a) If a manufacturer or distributor fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil penalty under Section 151.703(d).\n(b) In addition to the penalty imposed under Subsection (a), a manufacturer or 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 manufacturer or distributor:\n(1) violates this subchapter; or\n(2) violates a rule adopted to administer or enforce this subchapter.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.\nAmended by:\nActs 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 5, 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-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.485","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"fe4f2504f413c935648485b9ccbf566e2cf41474934408c381fe1e1774ede568","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.484","next":"us-tx/tex.-tax-code-151.486"},"notice":"GroundRules: Original legal text. Not legal advice."}