Texas § TX.151.713 - FURNISHING FALSE INFORMATION TO CUSTOMS BROKER

§ TX.151.713. FURNISHING FALSE INFORMATION TO CUSTOMS BROKER

FURNISHING FALSE INFORMATION TO CUSTOMS BROKER; CIVIL PENALTY. (a) A person may not obtain or attempt to obtain export documentation for the purpose of showing an exemption under Section 151.307 (b)(2) from a customs broker or an authorized employee of a customs broker if the person knows, at the time the documentation is sought, that the information provided to the broker or employee is materially false, in whole or in part, and the documentation is sought for the purpose of evading the tax imposed by this chapter. (b) After notice as provided by this section, a person who violates this section is subject to a monetary penalty that may not exceed: (1) $500 for the first violation; (2) $1,000 for the second violation; and (3) $3,000 for each subsequent violation. (c) Each violation of this section is subject to a separate monetary penalty. (d) If the comptroller believes that a person has violated this section, the comptroller shall give written notice to the person to show cause why the person should not be subject to a monetary penalty for the violation. The notice must advise the person of the allegations and explain that the person has a right to respond to the allegations in writing and request an oral hearing before the 31st day after the date that the notice is issued. (e) The comptroller may not impose a monetary penalty under this section until the comptroller or a person designated by the comptroller: (1) considers the allegations against the person; (2) considers any timely written response made by the person; (3) considers any evidence properly admitted at any oral hearing held on the allegations; and (4) issues a written decision. (f) The comptroller must give notice of the comptroller's intent to impose a monetary penalty under this section not later than four years after the date of the alleged commission of a violation of this section or the comptroller may not impose a monetary penalty. (g) The penalty imposed by this section is in addition to any tax, penalty, and interest that may be assessed against a person who violates this section. (h) In this section, "customs broker" and "authorized employee" have the meanings assigned by Section 151.157 . Added by Acts 1993, 73rd Leg., ch. 955, Sec. 4, eff. June 19, 1993.