Texas Tax Code 151.7032 – Failure to Pay Taxes Collected; Criminal Penalty and Aggregation of Amounts Involved
(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 $50;
(2) a Class B misdemeanor if the amount of the tax collected and not paid is $50 or more but less than $500;
(3) a Class A misdemeanor if the amount of the tax collected and not paid is $500 or more but less than $1,500;
(4) a state jail felony if the amount of the tax collected and not paid is $1,500 or more but less than $20,000;
(5) 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;
(6) a felony of the second degree if the amount of the tax collected and not paid is $100,000 or more but less than $200,000; and
(7) a felony of the first degree if the amount of the tax collected and not paid is $200,000 or more.
Attorney's Note
Under the Texas Codes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| State jail felony | between 180 days and 2 years | up to $10,000 |
| Class A misdemeanor | up to 1 year | up to $4,000 |
| Class B misdemeanor | up to 180 days | up to $2,000 |
| Class C misdemeanor | up to $500 |
Terms Used In Texas Tax Code 151.7032
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- 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
(c) When tax is collected and not paid in violation of Subsection (a) pursuant to one scheme or continuous course of conduct, the conduct may be considered as one offense and the amounts aggregated in determining the grade of the offense.