OFFICE OF THE A7TORNEY GENERAL OF Tu<As 

AUSTIN 

Eoaarablr braa H. aoppard 

Gom~troll~r o? hblh hooountm 

huetin, Taxrr 

Doar Slrt Gplnion Ho. 'O-4044 

%I Vib8th.r thr ponaltier prorlded 

In Artleler VW4 and 9078 

ho rokn6wlad~o reaoipt or your rrqurat for en 0 

! 

lnl0i3 

on rhathrr or not thr penltlor proti404 In Artioler 014'annd 

7076, Qierb CirilSt8tutor, leea, will apply iB addition to 

thr p.BdtiU Bet Out iB httiol. WI, SeOt~OB 3, Ecusr Bill 

h'0. 8,-?Orty40VNlth hB&btUF0, fif3t@kr ~d8BiOB. 

-Ii any ponon rhdl rlom4 an7 prorlaion 0r 

thlr hrtiola, ha rhall forirlt to the State or T.xar, 

am a penalty, the mm of not lrrr than #JS.OO, and 

not more tbarr @iOO.OO for eaoh ?lolatlon, l Bd l aoh 

dtq’r tlolatlon 8hall oomtltutr a l rpr a to OfrOtwI 

~4 in addition thereto deliB~U8Zlt trxer r h sll dr 8w 

a yltq qua1 to s per month from the 4.~8 date, 

l . . 

Artiolr TOS4, Kovisod Clrll Et8tuto8, 19Eb, provider 

a6 roii0w: 

"Any ~OLgOB,. ooapmy, ourporaifon or M8~0OiatiOB, or ally r@OOiVU Or roooltu8, falll~ to mkb 

report ror thlrtr dsp from the 4ato rhen raid report 

la rrqulrd by thlr Chaptu to br -do, #hall iorirlt 

and pay to the Ztste of Texar a 9uulty ot not aorrdily' OM Thourand Dollare.” 
An5 4tlrlr TOT5, Jbvlrod Cl-if Statutra, 1955, readr 

a8 r0u0rr 

.Aay puron, oomp8ny. oorporatlon or rraoolatiOB, Or Uy r@OdTOr Or rOOdTU8, rBiii4 t0 

any tu sor thirty day8 rra thr date UlIea rrl6 

pay 

tu 18 rrqulrd br thlr Ohaptu to be mid, #hall 

rori,Oit ubi p0y t0 the stat0 or Tsar 0 p8naltr 0r 

ro# 011 tha amount’of 8814 tax.9 

Ar~lrlrr TO14 anA TO75, l p r a were a Srt of tho 

Art8 of thr ~hlrtleth k?lriatura, hrrt Oal % d 3888100, 1901, 

QO(O 479, pSOVidi~6 iOr th8 18V71lh5 Md 0OllO8til@ Or 8n OO8U~tiOll tU OB tariO\u oo8Ugation8, and th888 l rtlolas W8r8 

tha pbnaftr ~roridma of ruoh 8lWOt68Iit. 

Art 818r TO74 and lOI 

t . knom as haptar 8, 

a ugha l , r8 i gut of what lr 

%a0 d Or th8 bTiSd CiTii MatUt Oi 

T8IU, ltmB 8~4 h&i010 1111, 8Upms eon IApOB at8 ra08 t0 

b8 m awn&ant to Cheptu 8, Title lM, 8upra, *by l 641n&@ 

88rtalB 888tiOM lnOlpblk3& 888tlOB 3, l U&Wa. ‘l’h8 tit18 t0 

&urn8 Bill 8, 

htir18 m, 

protld88 that it ooatainr man 

oitil StatUt88, 

to Chaptot t, %tl8 155, R8vl88d 

88otion S 0r Art1018 nnx, rupra, stat88 rxpraarly 

that th8 mtiti88 th8r0iJi prOVid8d 8l'8 iOr ViOl8tiOB8 Or 

w2ia l rtl818.w Th8 &&8~tUr8 ln pSSrif& Said 0111 rtatrd 

in uao ui+ooalrordr that Su8h p8naltT warn to b8 ror ViOlatlOB 

Of btf8b nr, Of 80W8 bill HO. ., aB6 Do Oth8r. 

h 8 l b Ol8 8t@t8&, iUti8188 7054 8Bd 7075, 8UQr 8, l r 8 

58anrral pro*lrlonS ror p8nrltlar to b8 paI6 for the rallurr 

to make tha r8tUrn8 aId pq#I@Bt Oi tU.8 rhrn 4U8 Und8r 

Chaptqr I, Tit18 U5, SupraI aab Sa tire l bo~r l ta to d, 88otion 

5 Or ml818 n1, rOUe8 Btll 8, IP re( prOvid8n rOr a p8Btity 

s0r.thr violation or Sal& htlolr Rx. s8OtiOB 8, Art1018 

XVI lupra, IS L rpsoial p8nrltr prorlrlon limlt84 only to 

8d AI%1018 nx. 

wi1118 

Tha 9ugrU&8 cOU&, 8pMki4 utoyh Chi8i JUdiO8 

iB th8 Oa88 Of p8r88 t8m hr88, 69 T8X. =8, @aid: 

"The @8Ii8rd rti8 18 t&t When th8 18~ 

mkaa a g8~8ra1 Qrovir ion, l ppar8ntly for all 8a888, 

and a rprrlel provlrlon for 8 partloular elaar, th8 
-8-1 mWt f181b to th8 8988ial OlaU88, 80 iaT 

as thr partlrutr al888 is 80a08m8d.~ 

fB V~OW Of th8 fart tbrrt s8OtiOB 5 Or ha818 nx, 

#uD~, 18 lidt8d t0 ~iOktiOM Or Said etiOl8 nI,BBd iB 

rim of the fa8t that &tial88 1014 aa 1015, 8ugT@, ara 

gtOBOztT SmUt88 rhf8b 8T8 ~8fh8~1 in fiatuT8, 18 U8 Of th8 

opinlan “&at tha pwalttor l 8t forth in aaia ktiOl88 ?074 

and 7095 dlt oot l g lf to t~ohtlo~ a< Art1018 XVI of 

kl88 Bill S Of th8 ortp88r+lth Iaglal~tw8. 

ABSiS tMt