Texas Tax Code
§ 160.061 — OPERATION; PENALTY
TX § 160.061Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS · Art. D. PENALTIES
Statute text
View on source(a)A person commits an offense if the person knowingly operates a taxable boat or motor in this state and the person knows that a tax imposed by this chapter on the boat or motor has not been paid and is delinquent.
(b)An offense under this section is a Class B misdemeanor.
Legislative history
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.