Tax Code › Title 2 › Chapter 151 › Subchapter L

Texas Tax Code § 151.7101

Election of Offenses

Limited Sales, Excise, and Use Tax · Prohibited Acts and Civil and Criminal Penalties

If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the taxpayer.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.