Texas Tax Code

§ 151.7032 — FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED

TX § 151.7032Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES

Statute text

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(a)A person commits an offense if the person intentionally or knowingly fails to pay to the comptroller, as required by this chapter, the tax collected by that person.

(b)An offense under this section is:

(1)a Class C misdemeanor if the amount of the tax collected and not paid is less than $50;

(2)a Class B misdemeanor if the amount of the tax collected and not paid is $50 or more but less than $500;

(3)a Class A misdemeanor if the amount of the tax collected and not paid is $500 or more but less than $1,500;

(4)a state jail felony if the amount of the tax collected and not paid is $1,500 or more but less than $20,000;

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Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 15, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 16, eff. September 1, 2011.