Texas § OC.2153.354 - CIVIL PENALTY
Full text of Texas The Texas Constitution § OC.2153.354 — CIVIL PENALTY, with citation guidance and answers to common questions.
§ OC.2153.354. CIVIL PENALTY
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.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § OC.2153.354
What does The Texas Constitution § OC.2153.354 cover?
Section OC.2153.354 ("CIVIL PENALTY") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § OC.2153.354?
A common citation format is "The Texas Constitution § OC.2153.354" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § OC.2153.354 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.