| (B) If a person violates the requirements of Health
and Safety Code, Chapter 161, Subchapter R, or is reported to the
comptroller under §161.090 for violating Health and Safety Code,
Chapter 161, Subchapter H, the person must comply with the monthly
filing requirements described in this subsection.
(i) A person who commits a violation, and who does
not have two years of prior delivery sales, must file the required
information from its first day of business.
(ii) A seller who commits a violation is liable for
reporting all delivery sales for all business locations of the seller.
(e) Violations and Penalties.
(1) A person commits an offense if the person violates
a provision of Health and Safety Code, Chapter 161, Subchapter R for
which a criminal penalty is not otherwise provided, or Tax Code, Chapter
154. For example, a seller who makes a delivery sale of cigarettes
to a minor commits an offense. The person's first offense is a Class
C misdemeanor. If it is shown on the trial of a person that the person
has previously been convicted of an offense under Health and Safety
Code, Chapter 161, Subchapter R, the offense is a Class B misdemeanor.
(2) Knowing violations. A person who knowingly violates
a provision of Health and Safety Code, Chapter 161, Subchapter R,
or knowingly submits a certification described in subsection (c)(3)(A)
of this section, in another person's name commits a felony of the
third degree.
(3) Non-payment of tax. A person who fails to pay the
cigarette tax or remit the sales and use tax due in connection with
a delivery sale must pay to the state a civil penalty in an amount
equal to five times the amount of tax due. This penalty is in addition
to penalties imposed under Tax Code, Chapter 154.
(4) Forfeiture of cigarettes and property. Cigarettes
sold, or cigarettes that a person attempted to sell in a delivery
sale that does not comply with Health and Safety Code, Chapter 161,
Subchapter R, are forfeited to the state and will be destroyed. A
fixture, equipment, or other material or personal property on the
premises of a person who, with the intent to defraud the state, fails
to comply with the provisions of Health and Safety Code, Chapter 161,
Subchapter R, is also forfeited to the state.
(5) Tax code violations. If the comptroller finds that
a person violates Tax Code, Chapter 154, or a rule made pursuant to
Chapter 154, the comptroller may impose a penalty of not more than
$2,000 for each violation per day and suspend or revoke the person's
permit pursuant to Tax Code, §154.1141 (Summary Suspension of
a Permit).
|
| Source Note: The provisions of this §3.1205 adopted to be effective January 10, 2005, 30 TexReg 22; amended to be effective March 15, 2017, 42 TexReg 1135; amended to be effective January 7, 2020, 45 TexReg 383 |
