{"data":{"id":"us-tx/tex.-insurance-code-225.013","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 225.013","heading":"FAILURE TO PAY TAXES; CRIMINAL PENALTY.","body":"(a) A surplus lines agent who does not pay the tax imposed by this chapter on or before the due date required by this chapter or who fraudulently withholds, appropriates, or otherwise uses any portion of the tax commits the offense of theft, regardless of whether the surplus lines agent has or claims an interest in the tax.\n(b) An offense under this section is punishable as provided by law.\nAdded by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.","path":["INSURANCE CODE","TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES","SUBTITLE B. INSURANCE PREMIUM TAXES","CHAPTER 225. SURPLUS LINES INSURANCE PREMIUM TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.225.htm#225.013","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"92fafb4693421f47ebd10803af907415452ba6995ab307bbfa49ad555b70592c","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-225.012","next":"us-tx/tex.-insurance-code-225.014"},"notice":"GroundRules: Original legal text. Not legal advice."}