A retailer engaged in business in this state who violates Section 151.103 of this code commits a misdemeanor punishable by a fine of not more than $500.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 151 › Subchapter L
Texas Tax Code § 151.705
Collection of Use Tax; Criminal Penalty
Limited Sales, Excise, and Use Tax · Prohibited Acts and Civil and Criminal Penalties
Legislative history
Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.