Sec. 2153.354.  CIVIL PENALTY.  (a)  The comptroller may assess a penalty of not less than $50 or more than $2,000 against:
(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
(2)  a person who:
(A)  exhibits or displays a coin-operated machine in this state without a tax permit as required by Section 2153.406;
(B)  exhibits or displays a coin-operated machine that is not registered;
(C)  does not maintain the records required under this chapter;
(D)  refuses or fails to make records available for inspection on request by the comptroller or an authorized representative of the comptroller;
(E)  uses an artful device or deceptive practice to conceal a violation of this chapter;
(F)  misleads the comptroller or an authorized representative of the comptroller in connection with the enforcement of this chapter;  or
(G)  violates this chapter or a rule adopted under this chapter.
(b)  The comptroller may assess a penalty under this section for each day a violation occurs.
(c)  A penalty assessed under this section may be recovered by:
(1)  the comptroller in the same manner as is provided by Subtitle B, Title 2, Tax Code, for the recovery of delinquent taxes;  or
(2)  the attorney general in a suit filed in Travis County.
(d)  A penalty assessed under this section is in addition to any other remedy authorized under this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.