Tex. Tax Code § 152.104 · Subchapter F. PENALTIES
FAILURE TO REMIT TAX COLLECTED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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
(5) a felony of the first degree if the value of the tax collected and not paid is $200,000 or more.
(c) When amounts are obtained in violation of this section pursuant to one scheme or continuing course of conduct, whether from the same or several resources, 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. 20, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 1d3341204085914a3a5285cf4724912948a166761118e816e293bf38090788be
- 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
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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.