{"data":{"id":"us-tx/tex.-tax-code-156.203","jurisdiction":"us-tx","citation":"Tex. Tax Code § 156.203","heading":"CRIMINAL PENALTY.","body":"(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.\n(b) An offense under this section is a misdemeanor punishable by a fine of not less than $100 or more than $1,000.\nActs 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 156. HOTEL OCCUPANCY TAX","SUBCHAPTER E. ENFORCEMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.156.htm#156.203","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"933f75b231b6db677182c32daa037da24dd51c66489a09296fe4afac6c2d1315","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-156.202","next":"us-tx/tex.-tax-code-156.204"},"notice":"GroundRules: Original legal text. Not legal advice."}