Texas Tax Code - TAX § 162.404. Criminal Offenses:  Special Provisions and Exceptions

(a) A person does not commit an offense under Section 162.403 unless the person intentionally or knowingly engaged in conduct as the definition of the offense requires, except that no culpable mental state is required for an offense under Section 162.403(5).

(b) Each day that a refusal prohibited under Section 162.403(8), (9), or (10) continues is a separate offense.

(c) The prohibition under Section 162.403(27) does not apply to the tax-free sale or distribution of diesel fuel authorized by Section 162.204(a)(1), (2), or (3).

(d) The prohibition under Section 162.403(28) does not apply to the tax-free sale or distribution of gasoline under Section 162.104(a)(1), (2), or (3).