Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 156. HOTEL OCCUPANCY TAX |
Subchapter E. ENFORCEMENT |
Sec. 156.203. CRIMINAL PENALTY
Latest version.
-
(a) A person commits an offense if the person fails to file a report with the comptroller, collect a tax for the state, or pay a tax to the comptroller as the person is required to do by this chapter.
(b) An offense under this section is a misdemeanor punishable by a fine of not less than $100 or more than $1,000.
Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.