Tex. Tax Code § 151.7032 · Subchapter L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person commits an offense if the person intentionally or knowingly fails to pay to the comptroller, as required by this chapter, the tax collected by that person.
(b) An offense under this section is:
(1) a Class C misdemeanor if the amount of the tax collected and not paid is less than $50;
(2) a Class B misdemeanor if the amount of the tax collected and not paid is $50 or more but less than $500;
(3) a Class A misdemeanor if the amount of the tax collected and not paid is $500 or more but less than $1,500;
(4) a state jail felony if the amount of the tax collected and not paid is $1,500 or more but less than $20,000;
(5) a felony of the third degree if the amount of the tax collected and not paid is $20,000 or more but less than $100,000;
(6) a felony of the second degree if the amount of the tax collected and not paid is $100,000 or more but less than $200,000; and
(7) a felony of the first degree if the amount of the tax collected and not paid is $200,000 or more.
(c) When tax is collected and not paid in violation of Subsection (a) pursuant to one scheme or continuous course of conduct, the conduct may be considered as one offense and the amounts aggregated in determining the grade of the offense.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 442, Sec. 12, eff. Sept. 1, 2001.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 15, eff. September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 16, eff. September 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 f4cf3f26f4fe1da88f691ba3dbb660b24b71e572f12c619cda3dfb22ea75a8b4
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 151.7032. Each shows the citation as that text prints it.
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