Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS |
Subchapter D. PENALTIES |
Sec. 160.061. OPERATION; PENALTY
Latest version.
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(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.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.