Texas Tax Code - Section 162.403. Criminal Offenses
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Texas Laws > Tax Code > Texas Tax Code - Section 162.403. Criminal Offenses
§ 162.403. CRIMINAL OFFENSES. Except as provided by
Section 162.404, a person commits an offense if the person:
(1) refuses to stop and permit the inspection and
examination of a motor vehicle transporting or using motor fuel on
the demand of a peace officer or the comptroller;
(2) is required to hold a valid trip permit or
interstate trucker's license, but operates a motor vehicle in this
state without a valid trip permit or interstate trucker's license;
(3) operates a liquefied gas-propelled motor vehicle
that is required to be licensed in this state, including a motor
vehicle equipped with dual carburetion, and does not display a
current liquefied gas tax decal or multistate fuels tax agreement
decal;
(4) transports gasoline or diesel fuel in any cargo
tank that has a connection by pipe, tube, valve, or otherwise with
the fuel injector or carburetor or with the fuel supply tank feeding
the fuel injector or carburetor of the motor vehicle transporting
the product;
(5) sells or delivers gasoline or diesel fuel from a
fuel supply tank that is connected with the fuel injector or
carburetor of a motor vehicle;
(6) owns or operates a motor vehicle for which reports
or mileage records are required by this chapter without an
operating odometer or other device in good working condition to
record accurately the miles traveled;
(7) sells or delivers dyed diesel fuel for the
operation of a motor vehicle on a public highway;
(8) uses dyed diesel fuel for the operation of a motor
vehicle on a public highway except as allowed under Section
162.235;
(9) makes a tax-free sale or delivery of liquefied gas
into the fuel supply tank of a motor vehicle that does not display a
current Texas liquefied gas tax decal;
(10) makes a sale or delivery of liquefied gas on which
the person knows the tax is required to be collected, if at the time
the sale is made the person does not hold a valid dealer's license;
(11) makes a tax-free sale or delivery of liquefied
gas into the fuel supply tank of a motor vehicle bearing
out-of-state license plates;
(12) makes a delivery of liquefied gas into the fuel
supply tank of a motor vehicle bearing Texas license plates and no
Texas liquefied gas tax decal, unless licensed under a multistate
fuels tax agreement;
(13) refuses to permit the comptroller or the attorney
general to inspect, examine, or audit a book or record required to
be kept by a license holder, other user, or any person required to
hold a license under this chapter;
(14) refuses to permit the comptroller or the attorney
general to inspect or examine any plant, equipment, materials, or
premises where motor fuel is produced, processed, blended, stored,
sold, delivered, or used;
(15) refuses to permit the comptroller, the attorney
general, an employee of either of those officials, a peace officer,
an employee of the Texas Commission on Environmental Quality, or an
employee of the Department of Agriculture to measure or gauge the
contents of or take samples from a storage tank or container on
premises where motor fuel is produced, processed, blended, stored,
sold, delivered, or used;
(16) is a license holder, a person required to be
licensed, or another user and fails or refuses to make or deliver to
the comptroller a report required by this chapter to be made and
delivered to the comptroller;
(17) is an importer who does not obtain an import
verification number when required by this chapter;
(18) purchases motor fuel for export, on which the tax
imposed by this chapter has not been paid, and subsequently diverts
or causes the motor fuel to be diverted to a destination in this
state or any other state or country other than the originally
designated state or country without first obtaining a diversion
number;
(19) conceals motor fuel with the intent of engaging
in any conduct proscribed by this chapter or refuses to make sales
of motor fuel on the volume-corrected basis prescribed by this
chapter;
(20) refuses, while transporting motor fuel, to stop
the motor vehicle the person is operating when called on to do so by
a person authorized to stop the motor vehicle;
(21) refuses to surrender a motor vehicle and cargo
for impoundment after being ordered to do so by a person authorized
to impound the motor vehicle and cargo;
(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.
Added by Acts 2003, 78th Leg., ch. 199, § 1, eff. Jan. 1, 2004.
Section: 162.307 162.308 162.309 162.310 162.311 162.401 162.402 162.403 162.404 162.405 162.406 162.407 162.408 162.409 162.501
Last modified: August 11, 2007
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