Statutes, codes, and regulations
Texas Codes
TAX CODETitle 2 - STATE TAXATIONSubtitle E - SALES, EXCISE, AND USE TAXESChapter 151 - LIMITED SALES, EXCISE, AND USE TAX
Subchapter L - PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
Section 151.705 - Collection of Use Tax; Criminal Penalty

Tex. Tax Code § 151.705

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.705 - Collection of Use Tax; Criminal Penalty

A retailer engaged in business in this state who violates Section 151.103 of this code commits a misdemeanor punishable by a fine of not more than $500.

Tex. Tax Code § 151.705

Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.