(1) A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if: (a) the commission or one of its employees intentionally or recklessly takes possession of a taxpayer's property in disregard of its published procedures, laws, or rules; or (b) otherwise intentionally or recklessly disregards published procedures, laws, or rules. (2) An award of actual damages and court costs in a suit under this section may not exceed $100,000. (3) If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to $10,000 against the taxpayer.
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