Texas Tax Code

§ 152.104 — FAILURE TO REMIT TAX COLLECTED

TX § 152.104Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. F. PENALTIES

Statute text

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(a)A person who is a dealer, as defined by Section 503.001, Transportation Code, or who is acting in the capacity of a dealer, commits an offense if the person intentionally or knowingly fails to pay to the tax assessor-collector the motor vehicle sales tax collected as required by this chapter.

(b)An offense under this section is:

(1)a Class C misdemeanor if the value of the tax collected and not paid is less than $1,500;

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

(3)a felony of the third degree if the value of the tax collected and not paid is $20,000 or more but less than $100,000;

(4)a felony of the second degree if the value of the tax collected and not paid is $100,000 or more but less than $200,000; and

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Legislative history

Added by Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001.