(a) A person commits an offense if the person knowingly operates a taxable boat or motor in this state and the person knows that a tax imposed by this chapter on the boat or motor has not been paid and is delinquent.
(b) An offense under this section is a Class B misdemeanor.

Attorney's Note

Under the Texas Codes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class B misdemeanorup to 180 daysup to $2,000
For details, see Texas Penal Code § 12.22

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Terms Used In Texas Tax Code 160.061

  • 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