CRIMINAL PENALTY.

Tex. TAX Code § 156.203.
in effect
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(a) A person commits an offense if the person fails to file a report with the comptroller, collect a tax for the state, or pay a tax to the comptroller as the person is required to do by this chapter. (b) An offense under this section is a misdemeanor punishable by a fine of not less than $100 or more than $1,000.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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