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.
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.