Texas Tax Code - Section 151.7032. Failure To Pay Taxes Collected; Criminal Penalty
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Texas Laws > Tax Code > Texas Tax Code - Section 151.7032. Failure To Pay Taxes Collected; Criminal Penalty
§ 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL
PENALTY. (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.
Added by Acts 2001, 77th Leg., ch. 442, § 12, eff. Sept. 1, 2001.
Section: 151.607 151.608 151.614 151.615 151.701 151.703 151.7031 151.7032 151.704 151.705 151.707 151.708 151.709 151.7101 151.7102
Last modified: August 11, 2007
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