PENALTIES.
Tex. TAX Code § 155.201.
in effect(a) A person violates this chapter if the person:
(1) is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, manufacturer's representative, or retailer and fails to keep records required by this chapter;
(2) engages in the business of a bonded agent, interstate warehouse, distributor, wholesaler, manufacturer, export warehouse, importer, or retailer without a valid permit;
(3) is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, or retailer and fails to make a report required by this chapter to the comptroller or makes a false or incomplete report or application required by this chapter to the comptroller; or
(4) is a person affected by this chapter and fails or refuses to abide by or violates a provision of this chapter or a rule adopted by the comptroller under this chapter.
(b) A person who violates this chapter shall pay to the state a penalty of not more than $2,000 for each violation.
(c) A separate offense is committed each day on which a violation occurs.
(d) The attorney general shall bring suits to recover penalties under this section.
(e) A suit under this section may be brought in a court of competent jurisdiction in Travis County or in any court having jurisdiction.