Tax Code › Title 2 › Chapter 152 › Subchapter F

Texas Tax Code § 152.102

Operation Without Payment of Tax

Taxes on Sale, Rental, and Use of Motor Vehicles · Penalties

(a) A person commits an offense if the person knowingly operates a motor vehicle on a highway of this state without paying the tax imposed by this chapter on the vehicle.

(b) An offense under this section is a Class C misdemeanor.

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

Official source
Legislative history

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 18, eff. Sept. 1, 2001.