Texas Tax Code 152.104 – Failure to Remit Tax Collected
(a) A person who is a dealer, as defined by § 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.
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 C misdemeanor | up to $500 |
Terms Used In Texas Tax Code 152.104
- 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
(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.