Texas § 151.7032 FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED.

Texas Statutes

§ 151.7032 — FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED.

Texas § 151.7032

Code TXTax Code

This text of Texas § 151.7032 (FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.7032 (2026).

Text

Sec. 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED.

(a)A person commits an offense if the person intentionally or knowingly fails to pay to the comptroller, as required by this chapter, the tax collected by that person.

(b)An offense under this section is:

(1)a Class C misdemeanor if the amount of the tax collected and not paid is less than $50;

(2)a Class B misdemeanor if the amount of the tax collected and not paid is $50 or more but less than $500;

(3)a Class A misdemeanor if the amount of the tax collected and not paid is $500 or more but less than $1,500;

(4)a state jail felony if the amount of the tax collected and not paid is $1,500 or more but less than $20,000;

(5)a felony of the third degree if the amount of the tax collecte

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Sec. 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED. (a) A person commits an offense if the person intentionally or knowingly fails to pay to the comptroller, as required by this chapter, the tax collected by that person.
(b) An offense under this section is:
(1) a Class C misdemeanor if the amount of the tax collected and not paid is less than $50;
(2) a Class B misdemeanor if the amount of the tax collected and not paid is $50 or more but less than $500;
(3) a Class A misdemeanor if the amount of the tax collected and not paid is $500 or more but less than $1,500;
(4) a state jail felony if the amount of the tax collected and not paid is $1,500 or more but less than $20,000;
(5) a felony of the third degree if the amount of the tax collected and not paid is $20,000 or more but less than $100,000;
(6) a felony of the second degree if the amount of the tax collected and not paid is $100,000 or more but less than $200,000; and
(7) a felony of the first degree if the amount of the tax collected and not paid is $200,000 or more.
(c) When tax is collected and not paid in violation of Subsection (a) pursuant to one scheme or continuous course of conduct, the conduct may be considered as one offense and the amounts aggregated in determining the grade of the offense.

Legislative History

Added by Acts 2001, 77th Leg., ch. 442, Sec. 12, eff. Sept. 1, 2001. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 15, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 16, eff. September 1, 2011.