Texas Code § 228.303

ADMINISTRATIVE PENALTY
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Sec. 228.303. ADMINISTRATIVE PENALTY. (a) The comptroller may impose an administrative penalty on a certified capital company that violates this chapter.
(b) The amount of the penalty may not exceed $25,000. Each day a violation continues or occurs is a separate violation for the purpose of imposing the penalty. The amount of the penalty shall be based on:
(1) the seriousness of the violation, including the nature, circumstances, extent, and gravity of the violation;
(2) the economic harm caused by the violation;
(3) the history of previous violations;
(4) the amount necessary to deter a future violation;
(5) efforts to correct the violation; and
(6) any other matter that justice may require.
(c) A certified capital company assessed a penalty under this chapter may request a redetermination as provided by Chapter 111 , Tax Code.
(d) The attorney general may sue to collect the penalty.
(e) A proceeding to impose the penalty is a contested case under Chapter 2001 , Government Code.

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