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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 162. MOTOR FUEL TAXES |
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Subchapter E. PENALTIES AND OFFENSES |
Sec. 162.405. CRIMINAL PENALTIES
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(a) An offense under Section 162.403(1), (2), (3), (4), (5), (6), or (8) is a Class C misdemeanor.
(b) An offense under Section 162.403(9), (10), (11), (12), (13), (14), (15), (16), (17), or (18) is a Class B misdemeanor.
(c) An offense under Section 162.403(19), (20), or (21) is a Class A misdemeanor.
(d) An offense under Section 162.403(7), (22), (23), (24), (25), (26), (27), (28), or (29) is a felony of the third degree.
(e) An offense under Section 162.403(30), (31), (32), (33), (34), (35), (36), (37), (38), or (39) is a felony of the second degree.
(f) Violations of three or more separate offenses under the following sections committed pursuant to one scheme or continuous course of conduct may be considered as one offense and punished as a felony of the second degree:
(1) Section 162.403(7);
(2) Sections 162.403(13) through (16); or
(3) Sections 162.403(22) through (29).