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Texas Tax Code - TAX § 162.405. Criminal Penalties

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) An offense under Section 162.403(1), (2), (3), (4), (5), or (7) is a Class C misdemeanor.

(b) An offense under Section 162.403(8), (9), (10), (11), (12), (13), (35), or (36) is a Class B misdemeanor.

(c) An offense under Section 162.403(14), (15), or (16) is a Class A misdemeanor.

(d) An offense under Section 162.403(6), (17), (18), (19), (20), (21), (22), (23), or (24) is a felony of the third degree.

(e) An offense under Section 162.403(25), (26), (27), (28), (29), (30), (31), (32), (33), or (34) is a felony of the second degree.

(f) Violations of three or more separate offenses under the following sections committed pursuant to one scheme or continuous course of conduct may be considered as one offense and punished as a felony of the second degree:

(1) Section 162.403(6);

(2) Sections 162.403(8) through (11);  or

(3) Sections 162.403(17) through (24).

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 162.405. Criminal Penalties - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-162-405/

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