Texas Tax Code

§ 151.713 — FURNISHING FALSE INFORMATION TO CUSTOMS BROKER; CIVIL PENALTY

TX § 151.713Title 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 may not obtain or attempt to obtain export documentation for the purpose of showing an exemption under Section 151.307(b)(2) from a customs broker or an authorized employee of a customs broker if the person knows, at the time the documentation is sought, that the information provided to the broker or employee is materially false, in whole or in part, and the documentation is sought for the purpose of evading the tax imposed by this chapter.

(b)After notice as provided by this section, a person who violates this section is subject to a monetary penalty that may not exceed:

(1)$500 for the first violation;

(2)$1,000 for the second violation; and

(3)$3,000 for each subsequent violation.

(c)Each violation of this section is subject to a separate monetary penalty.

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Legislative history

Added by Acts 1993, 73rd Leg., ch. 955, Sec. 4, eff. June 19, 1993.