(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).
(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:
(1) violates this subchapter; or
(2) violates a rule adopted to administer or enforce this subchapter.
Official text of the Texas Tax Code as published by the Texas Legislative Council.