COLLECTION OF USE TAX; CRIMINAL PENALTY.

Tex. TAX Code § 151.705.
in effect
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A retailer engaged in business in this state who violates Section 151.103 of this code commits a misdemeanor punishable by a fine of not more than $500.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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