1. (a) The comptroller may assess a penalty of not less than $50 or more than $2,000 against:

   1. (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. (2) a person who:

      1. (A) exhibits or displays a coin-operated machine in this state without a tax permit as required by Section 2153.406;
      2. (B) exhibits or displays a coin-operated machine that is not registered;
      3. (C) does not maintain the records required under this chapter;
      4. (D) refuses or fails to make records available for inspection on request by the comptroller or an authorized representative of the comptroller;
      5. (E) uses an artful device or deceptive practice to conceal a violation of this chapter;
      6. (F) misleads the comptroller or an authorized representative of the comptroller in connection with the enforcement of this chapter; or
      7. (G) violates this chapter or a rule adopted under this chapter.
2. (b) The comptroller may assess a penalty under this section for each day a violation occurs.

3. (c) A penalty assessed under this section may be recovered by:

   1. (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. (2) the attorney general in a suit filed in Travis County.
4. (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.