Section 152.104. Failure to Remit Tax Collected

TX Tax Code § 152.104 (2019) (N/A)

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Sec. 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.

Added by Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001.

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