Section 225.013 - Failure to Pay Taxes; Criminal Penalty(a) A surplus lines agent who does not pay the tax imposed by this chapter on or before the due date required by this chapter or who fraudulently withholds, appropriates, or otherwise uses any portion of the tax commits the offense of theft, regardless of whether the surplus lines agent has or claims an interest in the tax.(b) An offense under this section is punishable as provided by law.Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. 4/1/2005.