Tex. Tax Code § 156.203 · Subchapter E. ENFORCEMENT
CRIMINAL PENALTY.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person commits an offense if the person fails to file a report with the comptroller, collect a tax for the state, or pay a tax to the comptroller as the person is required to do by this chapter.
(b) An offense under this section is a misdemeanor punishable by a fine of not less than $100 or more than $1,000.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.156.htm
- Text hash
- sha256 d18f012e5eea4da6e5839529f9d4007a1817de9373829b8d2793bf15703aaa53
- 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.