{"data":{"id":"us-tx/tex.-tax-code-151.705","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.705","heading":"COLLECTION OF USE TAX; CRIMINAL PENALTY.","body":"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.\nActs 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.705","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"88dc19b191b084781c86327c3319c708afed21acabe458da8eec8e6915b59756","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.704","next":"us-tx/tex.-tax-code-151.707"},"notice":"GroundRules: Original legal text. Not legal advice."}