Texas § 151.707 RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY.

Texas Statutes

§ 151.707 — RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY.

Texas § 151.707

Code TXTax Code

This text of Texas § 151.707 (RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY.) 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. § 151.707 (2026).

Text

Sec. 151.707. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY.

(a)A person commits an offense if the person:

(1)intentionally or knowingly makes a false entry in, or a fraudulent alteration of, an exemption or resale certificate;

(2)makes, presents, or uses an exemption certificate or resale certificate with knowledge that it is false and with the intent that it be accepted as a valid resale or exemption certificate; or

(3)intentionally conceals, removes, or impairs the verity or legibility of an exemption or resale certificate or unreasonably impedes the availability of an exemption or resale certificate.

(b)An offense under Subsection (a) is:

(1)a Class C misdemeanor if the tax avoided by the use of the exemption or resale certificate is less than $20;

(2)a Class B misdemeanor i

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Sec. 151.707. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY. (a) A person commits an offense if the person:
(1) intentionally or knowingly makes a false entry in, or a fraudulent alteration of, an exemption or resale certificate;
(2) makes, presents, or uses an exemption certificate or resale certificate with knowledge that it is false and with the intent that it be accepted as a valid resale or exemption certificate; or
(3) intentionally conceals, removes, or impairs the verity or legibility of an exemption or resale certificate or unreasonably impedes the availability of an exemption or resale certificate.
(b) An offense under Subsection (a) is:
(1) a Class C misdemeanor if the tax avoided by the use of the exemption or resale certificate is less than $20;
(2) a Class B misdemeanor if the tax avoided by the use of the exemption or resale certificate is $20 or more, but less than $200;
(3) a Class A misdemeanor if the tax avoided by the use of the exemption or resale certificate is $200 or more, but less than $750;
(4) a felony of the third degree if the tax avoided by the use of the exemption or resale certificate is $750 or more, but less than $20,000; or
(5) a felony of the second degree if the tax avoided by the use of the exemption or resale certificate is $20,000 or more.

Legislative History

Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.09, eff. Sept. 1, 1993. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 17, eff. September 1, 2011.