§ 151.701 Use of Stamps or Tokens Prohibited
§ 151.703 Failure to Report or Pay Tax
§ 151.7032 Failure to Pay Taxes Collected; Criminal Penalty and Aggregation of Amounts Involved
§ 151.704 Sales Tax Absorption; Criminal Penalty
§ 151.705 Collection of Use Tax; Criminal Penalty
§ 151.707 Resale or Exemption Certificate; Criminal Penalty
§ 151.7075 Failure to Produce Certain Records After Using Resale Certificate; Criminal Penalty
§ 151.708 Selling Without Permit; Criminal Penalty
§ 151.709 Failure to Furnish Report; Criminal Penalty
§ 151.7101 Election of Offenses
§ 151.7102 False Entry or Failure to Enter in Records
§ 151.7103 Failure to Produce for Inspection or Allow Inspection of Records
§ 151.711 Limitations On Prosecutions
§ 151.712 Civil Penalty for Persons Certifying Exports
§ 151.713 Furnishing False Information to Customs Broker; Civil Penalty
§ 151.714 Venue for Criminal Prosecution
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Terms Used In Texas Tax Code Chapter 151 > Subchapter L - Prohibited Acts and Civil and Criminal Penalties

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • Personal property: All property that is not real property.
  • Personal property: means property that is not real property. See Texas Tax Code 1.04
  • Property: means real and personal property. See Texas Government Code 311.005
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005