Texas Tax Code

§ 191.102 — DISPLAY OF PERMIT; PENALTY

TX § 191.102Title 2. STATE TAXATION · Part H. BUSINESS PERMIT TAXES · Ch. 191. MISCELLANEOUS OCCUPATION TAXES · Art. F. TAX RECEIPT

Statute text

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(a)A person commits an offense if the person, without displaying the receipt for the tax imposed by this chapter, engages in a business taxed under this chapter.

(b)An offense under this section is a misdemeanor punishable by a fine of not more than $50.

Legislative history

Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4769, ch. 840, Sec. 2, eff. Aug. 29, 1983.