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 151.7101 - Election of Offenses

Tex. Tax Code § 151.7101

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.7101 - Election of Offenses

If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the taxpayer.

Tex. Tax Code § 151.7101

Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.