(a) A person commits an offense if the person is required by § 182.086 of this code to have a permit and the person transacts business without a valid permit.
(b) An offense under Subsection (a) of this section is punishable by a fine of not less than $50 nor more than $500. Each day on which a violation occurs is a separate offense.

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Terms Used In Texas Tax Code 182.104

  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005