Tex. Tax Code § 151.707 · Subchapter L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person commits an offense if the person:
(1) intentionally or knowingly makes a false entry in, or a fraudulent alteration of, an exemption or resale certificate;
(2) makes, presents, or uses an exemption certificate or resale certificate with knowledge that it is false and with the intent that it be accepted as a valid resale or exemption certificate; or
(3) intentionally conceals, removes, or impairs the verity or legibility of an exemption or resale certificate or unreasonably impedes the availability of an exemption or resale certificate.
(b) An offense under Subsection (a) is:
(1) a Class C misdemeanor if the tax avoided by the use of the exemption or resale certificate is less than $20;
(2) a Class B misdemeanor if the tax avoided by the use of the exemption or resale certificate is $20 or more, but less than $200;
(3) a Class A misdemeanor if the tax avoided by the use of the exemption or resale certificate is $200 or more, but less than $750;
(4) a felony of the third degree if the tax avoided by the use of the exemption or resale certificate is $750 or more, but less than $20,000; or
(5) a felony of the second degree if the tax avoided by the use of the exemption or resale certificate is $20,000 or more.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.09, eff. Sept. 1, 1993.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 17, 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 8a80fac68fceb6a217f959438149bafc09b0d4197a353d64781a3ba9c775d938
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.