Texas Statutes
§ 162.406 — CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS.
Texas § 162.406
JurisdictionTexas
Code TXTax Code
This text of Texas § 162.406 (CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS.) 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. § 162.406 (2026).
Text
Sec. 162.406. CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS.
(a)Except as provided by Subsection (b), Subchapter E , Chapter 12 , Penal Code, applies to offenses under this chapter committed by a corporation or association.
(b)The court may not fine a corporation or association under Section 12.51 (c), Penal Code, unless the amount of the fine under that subsection is greater than the amount that could be fixed by the court under Section 12.51 (b), Penal Code.
(c)In addition to a sentence imposed on a corporation, the court shall give notice of the conviction to the attorney general as required by Article 17A.09 , Code of Criminal Procedure.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Nearby Sections
15
§ 162.001
DEFINITIONS.§ 162.002
TAX LIABILITY ON LEASED VEHICLES.§ 162.005
CANCELLATION OR REFUSAL OF LICENSE.§ 162.006
SUMMARY SUSPENSION OF LICENSE.§ 162.008
INSPECTION OF PREMISES AND RECORDS.§ 162.009
AUTHORITY TO STOP AND EXAMINE.§ 162.010
IMPOUNDMENT AND SEIZURE.§ 162.011
SALE OF SEIZED PROPERTY.§ 162.012
PRESUMPTIONS.§ 162.0125
DUTY TO KEEP RECORDS.§ 162.013
VENUE OF TAX COLLECTION SUITS.§ 162.014
OTHER MOTOR FUEL TAXES PROHIBITED.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 162.406, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/162.406.