Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 159. CONTROLLED SUBSTANCES TAX |
Subchapter C. CRIMINAL PROVISIONS |
Sec. 159.202. COUNTERFEIT TAX PAYMENT CERTIFICATES
Latest version.
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(a) A person commits an offense if the person:
(1) prints, engraves, makes, issues, sells, or circulates a counterfeit tax payment certificate;
(2) possesses with intent to use, sell, circulate, or pass a counterfeit tax payment certificate; or
(3) places or causes to be placed a counterfeit tax payment certificate on a taxable substance.
(b) An offense under this section is a felony of the third degree.
(c) Venue of a prosecution under this section is in Travis County.
Added by Acts 1989, 71st Leg., ch. 1152, Sec. 1, eff. Sept. 1, 1989.