Texas Tax Code

§ 151.7101 — ELECTION OF OFFENSES

TX § 151.7101Title 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

View on source

If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the taxpayer.

Legislative history

Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.