Court Opinions

State Laws

US Code

US Constitution

Texas Insurance Code - Section 225.013. Failure To Pay Taxes; Criminal Penalty

Legal Research Home > Texas Lawyer > Insurance Code > Texas Insurance Code - Section 225.013. Failure To Pay Taxes; Criminal Penalty

§ 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, § 1, eff. April 1, 2005.          

Last modified: August 11, 2007