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CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
§ 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY
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(a) A person commits an offense if the person intentionally or knowingly fails to pay to the comptroller, as required by this chapter, the tax collected by that person.
(b) An offense under this section is: |
(1) a Class C misdemeanor if the amount of the tax collected and not paid is less than $10,000;
(2) a state jail felony if the amount of the tax collected and not paid is $10,000 or more but less than $20,000;
(3) a felony of the third degree if the amount of the tax collected and not paid is $20,000 or more but less than $100,000; and
(4) a felony of the second degree if the amount of the tax collected and not paid is $100,000 or more. |
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| § 151.707. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY |
| (a) A person commits an offense if the person: |
(1) intentionally or knowingly makes a false entry in, or a fraudulent alteration of, an exemption or resale certificate;
(2) makes, presents, or uses an exemption certificate or resale certificate with knowledge that it is false and with the intent that it be accepted as a valid resale or exemption certificate; or
(3) intentionally conceals, removes, or impairs the verity or legibility of an exemption or resale certificate or unreasonably impedes the availability of an exemption or resale certificate. |
| (b) An offense under Subsection (a)(1) or (a)(2) of this section is: |
(1) a Class C misdemeanor if the tax avoided by the use of the exemption or resale certificate is less than $20;
(2) a Class B misdemeanor if the tax avoided by the use of the exemption or resale certificate is $20 or more, but less than $200;
(3) a Class A misdemeanor if the tax avoided by the use of the exemption or resale certificate is $200 or more, but less than $750;
(4) a felony of the third degree if the tax avoided by the use of the exemption or resale certificate is $750 or more, but less than $20,000; or
(5) a felony of the second degree if the tax avoided by the use of the exemption or resale certificate is $20,000 or more. |
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| § 151.7102. FALSE ENTRY OR FAILURE TO ENTER IN RECORDS |
(a) A person commits an offense if the person intentionally or knowingly conceals, destroys, makes a false entry in, or fails to make an entry in records that are required to be made or kept under this chapter.
(b) An offense under this section is a felony of the third degree. |
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CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES
§ 152.101. PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE
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(a) A person commits an offense if the person signs a joint statement required by Section 152.062 or a certificate required by Section 152.092(b) and knows that it is false in any material fact.
(b) An offense under this section is a felony of the third degree. |
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| § 152.104. FAILURE TO REMIT TAX COLLECTED |
(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. |
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CHAPTER 154. CIGARETTE TAX
§ 154.511. TRANSPORTATION OF CIGARETTES
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| A person, other than a common carrier, commits an offense if the person: |
(1) knowingly transports cigarettes without a stamp affixed to each individual package, except as provided by Section 154.024(a);
(2) wilfully refuses to stop a motor vehicle operated to transport cigarettes after a request to stop from an authorized person; or
(3) while transporting cigarettes refuses to permit a complete inspection of the cargo by an authorized person. |
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| § 154.512. INSPECTION OF PREMISES |
| A person commits an offense if the person refuses to permit a complete inspection by an authorized representative of the comptroller of any premises where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange, or fails to produce, on the comptroller's demand, records required by this chapter. |
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| § 154.513. PREVIOUSLY USED OR OLD DESIGN STAMPS |
| A person commits an offense if the person: |
(1) uses, sells, offers for sale, or possesses for use or sale previously used stamps;
(2) attaches or causes to be attached a previously used stamp to an individual package of cigarettes;
(3) uses or consents to the use of previously used stamps in connection with the sale or offering for sale of cigarettes; or
(4) sells, offers for sale, or possesses stamps of an old design more than 60 days after the date of issue of a new design of stamps. |
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| § 154.514. SALE OF STAMPS |
| A person commits an offense if the person, without having the requisition from the comptroller as provided by Section 154.044 of this code: |
(1) purchases stamps from a person other than the comptroller; or
(2) sells lawfully issued stamps to a person other than the comptroller. |
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| § 154.515. POSSESSION IN QUANTITIES OF 10,000 OR MORE |
(a) Except as provided by Section 154.042 of this code, a person commits an offense if the person possesses unstamped cigarettes in quantities of 10,000 or more.
(b) This section does not prohibit transportation of cigarettes by a common carrier. |
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| § 154.516. BOOKS AND RECORDS |
| A person commits an offense if the person: |
(1) knowingly makes, delivers to, and files with the comptroller a false return or report or an incomplete return or report;
(2) knowingly fails to make and deliver to the comptroller a return or report as required by this chapter;
(3) destroys, mutilates, or conceals a book or record required by this chapter;
(4) refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the cigarette business;
(5) knowingly makes a false entry or fails to make entries in the books and records as required by this chapter; or
(6) fails to keep books and records for four years as required by this chapter. |
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| § 154.517. FELONY |
| An offense under Sections 154.511 through 154.516 is a felony of the third degree. |
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| § 154.520. COUNTERFEIT STAMPS |
| (a) A person commits an offense if the person: |
(1) prints, engraves, makes, issues, sells, or circulates counterfeit stamps;
(2) possesses with intent to use, sell, circulate, or pass a counterfeit stamp;
(3) uses or consents to the use of a counterfeit stamp in the sale or offering for sale of cigarettes; or
(4) places or causes to be placed a counterfeit stamp on an individual package of cigarettes. |
(b) An offense under this section is a felony punishable by confinement in the state penitentiary for not less than 2 years nor more than 20 years.
(c) Venue of a prosecution under this section is in Travis County. |
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CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX
§ 155.209. TRANSPORTATION OF TOBACCO PRODUCTS
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| A person commits an offense if the person: |
(1) knowingly transports tobacco products taxed under this chapter without the tax being paid;
(2) wilfully refuses to stop a motor vehicle operated to transport tobacco products after a request to stop from an authorized representative of the comptroller; or
(3) while transporting tobacco products, refuses to permit a complete inspection of the cargo by an authorized representative of the comptroller. |
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| § 155.210. INSPECTION OF PREMISES |
| A person commits an offense if the person refuses to permit a complete inspection by an authorized representative of the comptroller of any premises where tobacco products are manufactured, produced, stored, transported, sold, or offered for sale or exchange or fails to produce, on the comptroller's demand, records required by this chapter. |
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| § 155.211. POSSESSION: TAX DUE MORE THAN $50 |
(a) A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax of more than $50 is required to be paid.
(b) This section does not prohibit transportation of tobacco products by a common carrier. |
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| § 155.212. BOOKS AND RECORDS |
| A person commits an offense if the person: |
(1) knowingly makes, delivers to, and files with the comptroller a false return or an incomplete return or report;
(2) knowingly fails to make and deliver to the comptroller a return or report as required by this chapter;
(3) destroys, mutilates, or conceals a book or record required by this chapter;
(4) refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the tobacco products business;
(5) knowingly makes a false entry or fails to make entries in the books and records required by this chapter; or
(6) fails to keep books and records for four years as required by this chapter. |
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| § 155.213. FELONY |
| An offense under Sections 155.209-155.212 is a felony of the third degree. |
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CHAPTER 159. CONTROLLED SUBSTANCES TAX
§ 159.201. POSSESSION OF ITEM IF TAX UNPAID
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(a) A dealer commits an offense if the dealer possesses a taxable substance on which the tax imposed by this chapter has not been paid.
(b) An offense under this section is a felony of the third degree. In addition to the fine provided by law for a felony of the third degree, a person convicted of an offense under this section shall be fined an amount equal to the amount of tax due and unpaid on the taxable substance that is the subject of the offense.
(c) An indictment for an offense under this section may be presented within six years from the date of the offense and not afterward. |
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| § 159.202. COUNTERFEIT TAX PAYMENT CERTIFICATES |
| (a) A person commits an offense if the person: |
(1) prints, engraves, makes, issues, sells, or circulates a counterfeit tax payment certificate;
(2) possesses with intent to use, sell, circulate, or pass a counterfeit tax payment certificate; or
(3) places or causes to be placed a counterfeit tax payment certificate on a taxable substance. |
(b) An offense under this section is a felony of the third degree.
(c) Venue of a prosecution under this section is in Travis County. |
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| § 159.203. PREVIOUSLY USED CERTIFICATES |
| (a) A person commits an offense if the person: |
(1) uses, sells, offers for sale, or possesses for use or sale previously used tax payment certificates; or
(2) attaches or causes to be attached a previously used tax payment certificate to a taxable substance. |
(b) An offense under this section is a felony of the third degree.
(c) Venue of a prosecution under this section is in Travis County. |
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CHAPTER 162. MOTOR FUEL TAXES
§ 162.403. CRIMINAL OFFENSES
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| Except as provided by Section 162.404, a person commits an offense if the person: |
(7) sells or delivers dyed diesel fuel for the operation of a motor vehicle on a public highway;
(22) mutilates, destroys, or secretes a book or record required by this chapter to be kept by a license holder, other user, or person required to hold a license under this chapter;
(23) is a license holder, other user, or other person required to hold a license under this chapter, or the agent or employee of one of those persons, and makes a false entry or fails to make an entry in the books and records required under this chapter to be made by the person or fails to retain a document as required by this chapter;
(24) transports in any manner motor fuel under a false cargo manifest or shipping document, or transports in any manner motor fuel to a location without delivering at the same time a shipping document relating to that shipment;
(25) engages in a motor fuel transaction that requires that the person have a license under this chapter without then and there holding the required license;
(26) makes and delivers to the comptroller a report required under this chapter to be made and delivered to the comptroller, if the report contains false information;
(27) forges, falsifies, or alters an invoice prescribed by law;
(28) makes any statement, knowing said statement to be false, in a claim for a tax refund filed with the comptroller;
(29) furnishes to a supplier a signed statement for purchasing diesel fuel tax-free and then uses the tax-free diesel fuel to operate a diesel-powered motor vehicle on a public highway;
(30) holds an aviation fuel dealer's license and makes a taxable sale or use of any gasoline or diesel fuel;
(31) fails to remit any tax funds collected by a license holder, another user, or any other person required to hold a license under this chapter;
(32) makes a sale of diesel fuel tax-free into a storage facility of a person who: |
(A) is not licensed as a distributor, as an aviation fuel dealer, or as a dyed diesel fuel bonded user; or
(B) does not furnish to the licensed supplier or distributor a signed statement prescribed in Section 162.206; |
(33) makes a sale of gasoline tax-free to any person who is not licensed as an aviation fuel dealer;
(34) is a dealer who purchases any motor fuel tax-free when not authorized to make a tax-free purchase under this chapter;
(35) is a dealer who purchases motor fuel with the intent to evade any tax imposed by this chapter or who accepts a delivery of motor fuel by any means and does not at the same time accept or receive a shipping document relating to the delivery;
(36) transports motor fuel for which a cargo manifest or shipping document is required to be carried without possessing or exhibiting on demand by an officer authorized to make the demand a cargo manifest or shipping document containing the information required to be shown on the manifest or shipping document;
(37) imports, sells, uses, blends, distributes, or stores motor fuel within this state on which the taxes imposed by this chapter are owed but have not been first paid to or reported by a license holder, another user, or any other person required to hold a license under this chapter;
(38) blends products together to produce a blended fuel that is offered for sale, sold, or used and that expands the volume of the original product to evade paying applicable motor fuel taxes; or
(39) evades or attempts to evade in any manner a tax imposed on motor fuel by this chapter. |
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| § 162.405. CRIMINAL PENALTIES |
(d) An offense under Section 162.403(7), (22), (23), (24), (25), (26), (27), (28), or (29) is a felony of the third degree.
(e) An offense under Section 162.403(30), (31), (32), (33), (34), (35), (36), (37), (38), or (39) is a felony of the second degree.
(f) Violations of three or more separate offenses under Sections 162.403(22) through (29) committed pursuant to one scheme or continuous course of conduct may be considered as one offense and punished as a felony of the second degree. |
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CHAPTER 171. FRANCHISE TAX
§ 171.363. WILFUL AND FRAUDULENT ACTS
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| (a) A corporation commits an offense if the corporation is subject to the provisions of this chapter and the corporation wilfully: |
(1) fails to file a report;
(2) fails to keep books and records as required by this chapter;
(3) files a fraudulent report;
(4) violates any rule of the comptroller for the administration and enforcement of the provisions of this chapter; or
(5) attempts in any other manner to evade or defeat any tax imposed by this chapter or the payment of the tax. |
(b) A person commits an offense if the person is an accountant or an agent for or an officer or employee of a corporation and the person knowingly enters or provides false information on any report, return, or other document filed by the corporation under this chapter.
(c) A person who commits an offense under this section may also, in addition to the punishment provided by this section, be liable for a penalty under this chapter.
(d) An offense under this section is a felony of the third degree.
(e) A person whose commercial domicile or whose residence is in this state may be prosecuted under this section only in the county in which the person's commercial domicile or residence is located unless the person asserts a right to be prosecuted in another county.
(f) A prosecution for a violation of this section must be commenced before the fifth anniversary of the date of the violation. |
